Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2012 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 163 - HC - Central ExciseClaim of Cenvat credit on capital goods with respect to marble and granite - Petitioner has claimed that the process of cutting and polishing the granite and marble amount to manufacturing process falling within Chapter 25 of the Central Excise Tariff Act, 1985 - sawing of marble blocks into slabs and tiles for sale in both indigenous and foreign market – Held that:- Cutting of marble blocks into slabs does not amount to manufacture - Rule 4 of the Cenvat Credit Rules cannot come to the rescue of the petitioner, as the process in question itself does not amount to process of manufacture within the purview of Excise Law and Cenvat Credit Rules, 2004, the Rule 4 is inapplicable - reliance upon Rule 4 of the Rules of 2004 is of no avail - writ petitions dismissed
|