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2019 (2) TMI 852 - CESTAT AHMEDABADJob work - Reversal of CENVAT Credit - manufacturing of intermediate product undertaken by them and in respect of which they have claimed exemption N/N. 214/86-CE. - job work activities conducted by them for principal manufacturer - applicability of Rule 6 of Cenvat Credit Rules - Held that:- The issue is squarely covered by the decision in the case of D.M. Brass Extrusion and others [2018 (6) TMI 1420 - CESTAT AHMEDABAD], where it was held that As per 3rd Proviso to Rule 3(1), Even though the goods manufactured under Notification 214/86- CE, the CENVAT Credit in respect of inputs used in the said goods is admissible. Credit allowed - appeal allowed - decided in favor of appellant.
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