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2016 (3) TMI 1161 - AT - Central ExciseCenvat credit - Capital goods used in the manufacture of dutiable and exempted goods - Time limitation - Held that: - From the process of manufacture of Rectified Spirit (RS) and Denatured Spirit (DNS) detailed above, it is observed that capital goods are used upto the rectifier column where Rectified Spirit (RS) is stored - As it is evident from fact on record that the capital goods have been used by the respondent for processing of dutiable as well as exempted goods. In that circumstances, I do agree with the observation made by the ld. Commissioner (A) holding that respondent is entitled to avail Cenvat credit on the capital goods in question - Appeal dismissed
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