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2012 (12) TMI 297 - AT - Central ExciseDemand – manufacture of cotton and polyester spun yarn - no Cenvat credit of excise duty paid on polyester fibres has been taken - Cenvat credit has admittedly been taken on packing materials for packing of yarn for export, the services of foreign commission agents and GTA services from the factory to the port and according to the appellant, this Cenvat credit has been taken only in respect of the goods which after payment of duty has been exported out of India – Held that:- According to the department, the appellant had also availed Cenvat credit in respect of the dyes and chemicals, which have been used in the manufacture of dutiable final products as well as waste - appellant on the other hand, deny having used any such duty paid dies or chemicals and having availed Cenvat credit - matter remanded for de novo adjudication
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