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2012 (7) TMI 197 - AT - Central ExciseStorage of inputs outside the factory premises - Dis-allowance of Cenvat Credit - imported inputs viz. Ferro Manganese, Silico Manganese, Ferro Chrome and Ferro Manganese Slag - Held that:- The Circular No. 206/40/96 CX., dated 1-5-96 issued by the CBEC permit storage of inputs outside the factory premises - The storage of goods outside the licensed factory premises and the credit was permissible - for a mere technical breach, the substantial benefit cannot be denied as decided in M/s. Mangalam Enterprises Vs. Commr. of Central Excise & Customs, Vadodara [2002 (12) TMI 164 (Tri)] - deviations from normal practice necessitated by business exigencies are no ground for denial of legally available facility - The storage of inputs outside the factory premises, prior to being brought to the factory, is specifically recognized by the aforesaid Circulars of the Board and the Commissioner as acceptable to allow for Cenvat credit- the impugned order is set aside and the case is remanded to Ld. Commissioner to decide the case afresh.
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