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2011 (2) TMI 152 - HC - Central ExciseRule 6 of the Cenvat Credit Rules, 2001 & 2002 - Cenvat credit on inputs used by the job workers - The assessee availed cenvat credit on inputs i.e. lubricants , soaps, chemical etc. utilized in manufacture of their own goods as well as processing of goods on job work - Under the circular of the Board as well as the scheme or the Rules, cenvat credit is permissible to a job worker or even to a manufacturer at intermediate stage in respect of inputs like lubricants, soaps, chemical etc. On final products - As per the judgment of larger Bench in Sterlite Industries (I) Ltd. Vs. Commissioner of Central Excise, Pune [2005 -TMI - 54190 - CESTAT, WEST ZONAL BENCH, MUMBAI], decided in favour of assessee.
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