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2018 (5) TMI 201 - CESTAT CHANDIGARH (LB)CENVAT credit - inputs - certain inputs were rejected/ spoiled by the job worker and certain inputs were not received back by the appellant from the job worker - Where is the facts and circumstances of the case, the Cenvat credit of ₹ 6,00,613/- is required to be reversed by the appellant on the inputs rejected/spoiled at the job worker’s premises received back by the appellant in the absence of the proof of payment of duty on scrap or not? - difference of opinion - majority order - Held that: - there is no dispute that input were issued for manufacture and during manufacture they were either rejected or spoilt and then returned back to the manufacturer by the job worker - the requirement of para 3.7 of Supplementary Instructions are satisfied in respect of subject inputs and therefore I hold that there is no need for reversal of Cenvat credit of ₹ 6,00,613/- in the facts and circumstances of the present case - credit allowed. In view of the majority decision, the appeal is allowed.
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