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2011 (3) TMI 284 - CESTAT, NEW DELHIModvat credit - Use of common input namely sodium hydroxide used in the manufacture of dutiable as well as exempted products - Not maintained the separate inventory and the receipt - Held that: Rule 57CC(1) would be applicable only if Rule 57 can be made applicable and that the provisions of Rule 57C are not applicable to the present case - Since modvat credit as taken is specifically allowed in respect of the goods used for generation of electricity or steam used in the manufacture of final product or for any other purpose of production under the provision of Rule 57B(i)(iv) – Hence the order of the adjudicating authority is to be restored.
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