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2011 (10) TMI 400 - CESTAT, NEW DELHI100% EOU engaged in manufacture of cotton yarn and knitted fabrics - Refund claim of Credit denied on the ground that power plant had started functioning on 31/3/08, the goods in respect of which this refund claim had been filed, had been exported prior to 31/3/08 - Held That:- No one to one relation is required to be established between the availment of Cenvat credit in respect of same inputs and input services and their use in the manufacture of final products, that the appellant were eligible for Cenvat credit in respect of input services as soon as the same had been received by them and payment for the same had been made by them. Decided in favour of assessee.
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