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2010 (12) TMI 478 - CESTAT, NEW DELHICenvat credit - The respondent had purchased the brake assemblies from M/s. Kalyani Brakes Ltd. - In order to avoid unnecessary transportation, the brake assemblies purchased by the respondent from M/s. Kalyani Brakes Ltd., were sent directly to M/s. Spicer India Ltd., Pune, the cenvat credit cannot be denied to the respondents as there is no dispute about the fact that the brake assemblies were ultimately received in the respondent’s factory alongwith rear/front axles and were used in the manufacture of finished goods. Demand - limitation - there is nothing to indicate that the respondents had any intent to evade payment of duty by taking wrong cenvat credit - Do not find any infirmity in the impugned order - The Revenue’s appeal is dismissed.
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