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2015 (6) TMI 1105 - AT - Central ExciseCENVAT credit - extension of capacity of production - whether the appellant is entitled to avail Cenvat credit on capital goods procured during the period when their product was dutiable or not? - Held that: - The relevant date for deciding the credit eligibility is date of procurement of capital goods. Admittedly, on the date when capital goods were procured their final product was dutiable - As on the date on which the capital goods were procured, the final product was dutiable, therefore,the appellant has correctly taken the Cenvat credit on capital goods and they are not required to reverse the same - appeal allowed - decided in favor of appellant.
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