Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 327 - AT - Central ExciseDemand - Notification No. 214/86-C.E., dated 25-3-86 - Rule 4(6) of Cenvat Credit Rules, 2004 - As per the facts available the assessee are not manufacturing exclusively exempted goods and obviously the cenvat credit of capital goods will be available to them - Apex Court in the case of CCE v. Hindustan Sanitaryware & Industries, (2002 -TMI - 46329 - SUPREME COURT OF INDIA), wherein in respect of this very notification, this Court has held that so long as duty is paid on the final product, the mere fact that duty was not paid on the intermediate product would not disentitle the manufacturer from the benefit of Notification No. 217/86-C.E., dated 2-4-1986 - Decided in favour of the assessee
|