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2012 (12) TMI 507 - CESTAT, MUMBAIWhether the credit on duty paid on inputs "end shields" and "stator housings" is available to the assessee as these inputs were exclusively used in the manufacture of exempted final products particularly when the assessee has paid 8%/10% of the price of the exempted final products to the department – Held that:- Submission of the assessee that the generators of 1000 KV and 1250 KV have been cleared by them reversing the credit equal to the amount of 8%/10% of price of exempted goods during the relevant period. It is their contention that the said reversal is in excess of total CENVAT Credit taken by them on all inputs used in the manufacture of exempted goods. To prove this fact, they have submitted a certificate from the Cost Accountant - Commissioner has not given any finding on this submission of the assessee – matter remanded back to the Commissioner
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