Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 1113 - HC - Central ExciseCENVAT credit - inputs - whether the Hon’ble Tribunal is correct in allowing the clearance of inputs as such which are procured from other manufacturers by the respondent to 100% EOU without payment of duty or without reversal of CENVAT credit availed on said inputs contrary to the condition of the N/N. 22/2003-C.E., dated 31-3-2003 requiring the 100% EOU to procure the excisable goods directly from factory of manufacture - Held that: - the assessee is entitled to relief under the statutory rules viz., Rule 19(2) of the CER - The Tribunal went beyond the order passed by the Commissioner (Appeals) and held in favour of the assessee insofar as the issue of limitation was concerned - appeal dismissed - decided against appellant.
|