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2011 (4) TMI 833 - CESTAT, AHEMDABADModvat credit - job worker - denial of claim as the inputs were used in the manufacture of the goods which were cleared without payment of duty - Held that:- The job worker takes the credit of the same his factory, utilises other inputs procured directly by him after taking the Modvat credit on the same and clear the processed goods to the principal manufacturer on payment of duty and the principal manufacturer takes the credit of the same in his factory and utilises such credit for payment of duty on his final products at the time of clearance - See CCE Vadodara Vs. J.H. Kharawala (P) Ltd. [2008 (7) TMI 287 - CESTAT, AHMEDABAD] & Welspun India Ltd. Vs. CCE Daman [2009 (2) TMI 690 - CESTAT, AHMEDABAD] wherein held that the appellant is rightly eligible for availing credit - Decided in favour of assessee.
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