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2013 (3) TMI 428 - AT - Central ExciseCenvat Credit - Clearance of final product on payment of Central Excise Duty higher than the Cenvat credit availed by them - appellant contested that entire exercise was revenue neutral as by paying duty at the time of furnace of the goods, which according to the Revenue was not liable to be paid, the appellant have reversed the entire input credit - Held that:- The decisions of Crompton Greaves Ltd. (2008 (5) TMI 180 - CESTAT MUMBAI), Vickers systems International Ltd. (2007 (12) TMI 140 - CESTAT, MUMBAI), Ajinkya Enterprises (2009 (7) TMI 944 - CESTAT, MUMBAI) states that the duty paid at the time of clearance of the product, which was not required to be paid on account of non-manufacture activity, amounts to reversal of the entire Cenvat credit and in such a situation, the demand of Cenvat credit cannot be sustained. Thus consequential relief to the appellant granted.
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