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2018 (6) TMI 982 - CESTAT MUMBAIUtilization of CENVAT credit - Credit maintained at another unit - Demand was raised on the ground that as regards the excise duty on the removal of goods from Ambernath factory, the cenvat credit maintained at Andheri corporate office under a common pool cannot be utilized - Held that:- There is no dispute on the fact that the common pool of credit was being maintained at the corporate office of the appellant, which includes the credit on input service related to the Ambernath factory also. Therefore, the utilization of the said credit for payment of excise duty on the goods cleared from Ambernath factory cannot be disputed as the credit was belonging to the factory. The correct procedure which could have been adopted by the appellant was that they should have distributed the input service credit to their factory by issuing invoices. In such cases, the factory could have availed the said credit and utilized for payment of excise duty. This is only a procedural lapse. However, there is no wrong utilization of the credit. Appeal allowed - decided in favor of appellant.
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