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2011 (3) TMI 1137 - CESTAT, KOLKATACENVAT credit to the job-worker in respect of the inputs received denied - as per Revenue job-worker has not purchased the goods but only procured the goods hence credit is not permissible - Held that:- As decided in Exide Industries Ltd. (2008 (1) TMI 190 - CESTAT, KOLKATA) the word 'procured' has been substituted for the word purchase under the CENVAT Credit Rules therefore the credit is admissible in respect of duty paid inputs which were procured. Revenue had not produced any order passed by Hon'ble High Court staying or reversing the decision of the Tribunal. As that duty paid nature of the inputs or receipt by the Respondents is not in dispute revenue appeal dismissed.
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