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2017 (3) TMI 1433 - CESTAT NEW DELHICENVAT credit - stock transfer - Held that: - the appellants has different units in different parts of the country where different products are manufactured - In the instant case, dutiable goods were manufactured in Ahmedabad or Mumbai, where Cenvat credit on the input service was already availed. When these goods have come to Jaipur, they were called under the heading of the “trading goods”. But fact remains that Cenvat credit pertaining to service has already been availed on the goods at Ahmedabad or Mumbai. When it is so, then again Cenvat credit cannot be provided at Jaipur. In other words, it would amount to double benefit. Thus, the Cenvat credit again cannot be allowed to the appellant - appeal dismissed - decided against appellant.
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