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2014 (8) TMI 980 - AT - Central ExciseDenial of CENVAT Credit - Captive consumption - whether the appellant is eligible to avail Cenvat credit on inputs used in the intermediate product jig wire and jig rods captively consumed in the manufacture of dutiable final products - Held that:- jig wires and jig rods were consumed in the process of manufacture of Knitting Pins. The Commissioner (Appeals) also accepted that these goods are intermediate products. It is also noted that these goods are essential for the manufacture of final product. - these items are intermediate products captively used in the manufacture of dutiable final product and therefore, Cenvat credit cannot be denied - Decided in favour of assessee.
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