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2014 (9) TMI 978 - HC - Central ExciseDenial of CENVAT Credit - whether the excise duty paid on explosives can be given credit to under the scheme - Held that:- Supreme Court in J.K. Udaipur Udyog Limited’s case (2004 (9) TMI 101 - SUPREME COURT OF INDIA) held that the excise duty paid on explosives used for the manufacture of cement in the mines, cannot be given credit under the CENVAT scheme. However, recently, in Vikram Cement v. Commissioner of Central Excise, Indore [2006 (1) TMI 130 - SUPREME COURT OF INDIA], the Supreme Court overruled the judgment in J.K. Udaipur Udyog Limited’s case (supra). It was held that the duty paid on explosives that are used in the mines in the course of manufacture of cement, can be given credit under the scheme. - Decided in favour of assessee.
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