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2012 (4) TMI 310 - HC - Central ExciseAssessee under compulsion began paying central excise duty on the Cable Jointing Kits though there is no manufacture of any excisable goods - assessee challenged the exibility and also claimed MODVAT credit on the inputs - Held that:- the assessee is not a manufacturer of goods as held by this Court that the assessee was only assembling Cable Jointing Kits - availment of MODVAT credit at the relevant time was justified since it was compelled to pay central excise duty on Cable Jointing Kits - the assessee did not act in an illegal manner and for this reason the action taken under the show cause notice issued to the assessee was not justified.
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