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2012 (6) TMI 369 - AT - Central ExciseCENVAT Credit of duty paid on products sold under combo scheme of goods manufactured - appellant, manufacturer of insulated wares, under sales promotion scheme introduced combo scheme of products manufactured by it including ceramic mugs purchased - Revenue denied credit on ground that ceramics mugs is not input and is not required for the manufacture - Held that:- In the definition of Section 2(f) of Central Excise Act, 1944, in respect of items specified for amendment on the basis of value under Section 4A of Central Excise Act, 1944 on the basis of MRP, packing, repacking, labeling etc are specified as amounting to manufacture. Further Tribunal in case of Gupta Soaps (2007 (3) TMI 29 (Tri)) even allowed cenvat credit of duty paid on product which was not notified u/s 4A. Hence, CENVAT Credit of duty paid on ceramic mugs is allowable as input credit - Decided in favor of assessee.
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