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2010 (4) TMI 945 - HC - Central ExciseWhether the assessee used the texturised yarn of polysters manufactured by an independent texturiser as it was not having the facility in its factory for manufacture of partially oriented yarn of polysters, so, it (assessee) was not entitled to avail the Cenvat credit in respect of such inputs, in view of Rule 3(6)(d) of the Cenvat Rules, is not only devoid of merit but misplaced as well? Held that:- The assessee is held entitled to avail the Cenvat credit on the inputs sent for intermediate job to the job worker, which were received in its factory for manufacture of final product or Zipper rolls, in the obtaining circumstances of the case. Thus, the question of law raised in this appeal is accordingly answered in favour of the assessee and against the-revenue.
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