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2017 (4) TMI 277 - CESTAT CHANDIGARHCENVAT credit - manufacture of Homatropine Methyl Bromide (HMB) - denial on the ground that as goods manufactured by the appellant are exempt under N/N. 4/2006 dt. 01.03.2006, therefore, appellant is not required to pay duty, consequently, the appellant is not entitle to avail Cenvat Credit on inputs used in manufacture of final exempted goods - Held that: - the appellant cannot be denied Cenvat Credit as final goods which are exempt has been cleared by the appellant on payment of duty. The said payment of duty shall amount to reversal of Cenvat Credit on inputs. Therefore, appellant is entitle for input which has been used in manufacturing of final goods cleared on N/N. 4/2006 ibid on payment of duty - credit allowed - appeal allowed - decided in favor of assessee.
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