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2012 (8) TMI 51 - CESTAT, NEW DELHICenvat credit - Job worker of the appellant manufactured certain moulds for the former the ultimate use thereof in manufacture of intermediate goods for the appellant – alleged that mould was not received in the premises of the appellant there was no mould further send by the appellant to the job worker – Held that:- Tools retained by it are property of the appellant and used to make components for the appellant - It was to reduce the exercise of movement of goods and no malafide was attributed or attached to the conduct of the appellant - cenvat credit does not appear to have been claimed malafide - appeal is allowed.
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