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2019 (5) TMI 134 - CESTAT CHENNAICENVAT Credit - process amounting to manufacture or not - credit availed on high quality RBD Palm Stearin procured by them - Department was of the view that the process does not amount to manufacture and hence appellants are not eligible for credit - HELD THAT:- It is not in dispute that appellants cleared the final products on payment of excise duty. The show-cause notice has been issued alleging that the process does not amount to manufacture - When the appellant has discharged excise duty on the final product, the credit cannot be disallowed on the inputs alleging that the process does not amount to manufacture. Credit allowed - appeal allowed - decided in favor of appellant.
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