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2013 (1) TMI 387 - CESTAT BANGALOREDenial of CENVAT Credit – Non-payment of duty - Inputs for making packing materials have been sent to the job worker - Under Rule 4(5) of the CCR. 2004 - The goods manufactured by the job worker viz. the sacks have been returned to the assessee without payment of duty - Clearances have been permitted at the hands of the job worker by allowing the benefit of Notification No.214/86 – Assessee have received the goods viz. sacks and utilized the same for packing their final product viz. sugar on which duty has been paid - Held that:- Merely because they have not paid the duty on the sacks which were manufactured in the factory of the job worker, there is no justification for denial of credit on the inputs which have gone into the packing materials. In favour of assessee
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