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2011 (7) TMI 331 - CESTAT, AHEMDABADCenvat credit - Job worker - goods manufacture for M/s. Hindustan Lever Limited (HUL) located in SEZ - HUL send inputs and packing materials under the provisions of Notification No. 52/2000-CE dated 19.10.2000 - Revenue submitted that under rule 3(1), respondents was not eligible for availing credit, it has to noted that once the respondent is treated as manufacturer, he is eligible to take the credit - Since all the goods manufactured have been exported, question of payment of duty or availing exemption, does not arise - It is settled law that export goods cannot be treated as exempted goods - Therefore, credit is available to the respondents - Decided in favour of assessee,
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