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2010 (7) TMI 398 - CESTAT, CHENNAICenvat credit – inputs – Removal of damaged cenvatted inputs – Inputs cleared as such - Rule 3(5) of the CENVAT Credit Rules, 2004 only applies to input or capital goods cleared as such - provision for capital goods cleared as waste and scrap but no such provision has been made under the rules to deal with inputs becoming waste and scrap in the course of manufacture or in the course of use as packing material - In the absence of any legal requirement to reverse credit, appellants cannot be asked to reverse the credit taken on the inputs which they have put to use for the intended purpose but which have become torn and non-useable in the course of manufacture/use as packing material – Appeal allowed
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