Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 452 - CESTAT HYDERABADCENVAT Credit - It is the submission that the jumbo bags were utilised outside the factory premises in the port and hence not eligible for CENVAT credit - Held that: - the CENVAT credit is availed on Jumbo bags which were delivered to C&F agents, taken to port and raw-sugar imported in bulk is packed and brought back to the factory for purification purposes. In the entire case, it is undisputed that the CENVAT credit availed jumbo bags were used for transportation of raw-sugar from the port to the factory premises of the appellant. Revenue has not effectively countered the factual position in order to take a different view than what has been already taken by the adjudicating authority. Appeal dismissed - decided against Revenue.
|