Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 547 - AT - Central ExciseAvailment of CENVAT credit on inputs - Excisability of the input - meaning of Manufacture - Held that:- The respondent has submitted that there is no dispute with regard to receipt of aluminium foils in their factory and use thereof in or in relation to the manufacture of their final product. - The respondent satisfied the essential requirements for CENVAT credit. Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the respondent. The input so received in the respondent’s factory was used in or in relation to manufacture of their final product and its duty-paid character was evidenced by the invoices. So he is entitled to take CENVAT credit of duty paid on the input. - Decided against the revenue.
|