Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (3) TMI 516 - AT - Central ExciseExtract: .......id machinery was transferred from that unit to another unit. The duty paid on the machinery was therefore, available to the appellant as credit in the receiving unit. The disallowance of the same was not correct. Accordingly, the appeal is allowed after setting aside the impugned orders. The appellant shall be entitled to restoration of the credit.
|