Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2007 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (10) TMI 203 - HC - Central ExciseOpted for SSI exemption u/not.08/01 & cleared goods at Nil rate of duty - assessee had correctly utilized the credit when these final products were chargeable to duty - there was no one to one relationship of the inputs used & final products manufactured - It has rightly been held that the credit of duty paid on inputs can’t be confined to a particular raw-material to which the credit is related & out of which a final product is manufactured – so assessee weren’t required to reverse the credit
|