Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 106 - CESTAT, NEW DELHICenvat credit on capital goods – credit was availed in 1st year - when in subsequent year the rest part of the capital goods cenvat credit was claimed and the final product was being exempted from duty - Revenue disallowed such claim – Held that:- Earning of duty by the assessee is not in dispute - Credit earned not being found to be illegitimate - right accrued is not deniable unless law abrogates such right, the appellant is entitled to the claim of part of cenvat credit on capital goods - Appeal allowed.
|