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2010 (8) TMI 287 - HC - Central ExciseCenvat credit - input purchased are removed "as such" from the factory - respondent is not doing anything with input after purchase - respondent is engaged in repacking of input after purchase and the same does not involve any manufacture or processing - no dispute that the tubes and flaps are accessories to tyres for the end user that is, the purchaser - Tribunal has held that since tubes and flaps have been cleared along with tyres as accessories, the tubes and flaps are not cleared "as such" - packing of tube within the tyre along with the flap and partly inflating the tube, does not make the transaction anything other than a transfer or sale in the same form - Rule 3(4) (Rule 3 (5) later) of the CENVAT Credit Rules squarely applies to the transaction - Tribunal's finding to the contrary is not sustainable – cenvat credit not available
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