Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 918 - AT - Central ExciseCENVAT credit - input - whether the appellant is entitle for availment of cenvat credit in respect of input used for job work goods, which is returned to the principal without payment of duty under N/N. 214/86-CE dated 25-3-1986? - Held that: - issue is no longer res-integra in view of judgments in case of Larger bench decision in case of Sterlite Industries(I) Ltd [2004 (12) TMI 108 - CESTAT, MUMBAI], where it was held that Modvat credit of duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilisation in the manufacture of final product, which are cleared on payment of duty by the principal manufacturer, would not be hit by provision of Rule 57C - appeal allowed - decided in favor of appellant.
|