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2011 (6) TMI 590 - AT - Central ExciseCENVAT credit - appellants were the job-worker - appellant received certain machineries, moulds and tools fixtures from L&T on which duty has been paid by L&T. On receipt of those capital goods the appellant took credit of the duty paid on those capital goods and informed the department - show-cause notice was issued on 02/08/2005 alleging that the appellant have suppressed the facts of CENVAT credit from the department on those capital goods which they were not entitled to - Held that:- in the case of Hongo India (P) Ltd. (2003 - TMI - 108818 - CEGAT, NEW DELHI - Central Excise) , in case the buyer supplying the capital goods to the assessee for manufacture of certain goods on job-work basis on payment of appropriate duty, under a cover of duty paying documents, the assessee is entitled to take the credit of the duty paid on capital goods by the buyer, order is set aside and the appeal is allowed
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