Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 696 - KARNATAKA HIGH COURTCENVAT credit on oxygen and nitrogen gas - common procurement of gas versus Diversion of gases - integrated steel plant - Strategic Alliance Agreement - Held that:- it appears, the companies joined hands to manufacture the final products in terms of the Strategic Alliance Agreement. In the circumstances, we hold that CENVAT cannot be demanded on the ground that credit is being availed by one factory and material inputs are used by three factories, because the CENVAT able input is being used for common share and continuous purpose of manufacturing dutiable goods. Though there are three separate units with separate registrations, the entire raw material is being converted into final dutiable product in continuous, inter connected and integrated process conforming to the definition of a single factory under Section 2 (f) of the Central Excise Act. - Following decision of The Commissioner of Central Excise and Service Tax, Bangalore Versus M/s. Biocon Ltd. [2014 (9) TMI 716 - KARNATAKA HIGH COURT] - Decided against Revenue.
|