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2019 (2) TMI 1484 - CESTAT CHENNAICENVAT Credit - input - angles, channels and other items used for support of capital goods - Held that:- The issue in question has been decided in their favour in a number of judgments - reliance placed in the case of M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT], where it has been held that Section 37 of the Central Excise Act, 1944 is a rule making power. Section 37(2)(xvia) provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods - appeal allowed - decided in favor of appellant.
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