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2011 (11) TMI 216 - AT - Central ExciseDemand raised on the value of final product cleared without payment of duty on the ground that assessee have utilized common modvatable inputs for the manufacture of dutiable as also exempted final product - Demand set aside by Commissioner - Held that:- In view of decision given in case of CCE vs. Happy Forging (2011 - TMI - 201440 - Punjab and Haryana High Court) holding that Cenvat Credit cannot be availed in respect of inputs used in manufacture of exempted goods, the same has to be read with the notification - availing of Cenvat Credit is permissible by job worker, subject to the final manufacturer paying the duty – thus, the matter is remanded back to Commissioner for fresh decision in the light of the above declaration of law and after ascertaining the factual position. - Revenue's appeal is allowed by way of remand.
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