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2014 (10) TMI 594 - AT - Central ExciseCENVAT Credit - Credit taken on furnace oil - furnace oil used in manufacturing of job work goods which were cleared without payment of duty - Held that:- As the issue has been settled by the Hon'ble High Court of Bombay in the case of Sterlite Inds. [2004 (12) TMI 108 - CESTAT, MUMBAI] wherein it has been held that if the job worker has taken any input credit on furnace oil which has been used in the job work goods and same has been cleared without payment of duty but the principal manufacturer has paid the duty on the final product, in that case Cenvat Credit on furnace oil is available to the job worker. - Decided against Revenue.
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