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2015 (10) TMI 147 - AT - Central ExciseDenial of Benefit of Cenvat Credit - appellant availed credit on the rejected inputs/raw-materials, lying in the factory, which could not be put to use in the final product - Held that:- Commissioner observed that appellant availed Cenvat Credit of ₹ 18,035.00/- on rejected raw-materials, Rule 3 of the Cenvat Credit Rules, 2004 provides that the manufacture is eligible to avail Cenvat Credit on duty paid inputs used in or in relation to the manufacture of final products. In the present case, there is no dispute that the inputs were rejected material and cannot be used in or in relation to the manufacture of the final products. The appellant reversed credit during the investigation. Admittedly the input is rejected materials and it cannot be used in the manufacture products. - demand of duty of ₹ 18,035.00/- alongwith interest is a upheld. The demand of duty in respect of the other issues and penalty are set-aside - Decided partly in favour of assessee.
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