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2013 (3) TMI 476 - AT - Central ExciseCenvat/Modvat - Inputs - Availment of credit - CENVAT credit of the duty paid on their input was denied - No such duty ought to have been paid by the job worker who supplied the goods - Held that:- Duty actually paid on input which has been received in the factory of the manufacturer of final product and used in or in relation to manufacture of the final product must be allowed as MODVAT/CENVAT credit to be utilized for payment of duty on the final product As per the Tribunal’s decision in Kwality Biscuits Limited v. Commissioner - (2005 (12) TMI 467 - CESTAT, BANGALORE) it was held that MODVAT credit of duty paid on input packing charges was not liable to be denied to the assessee on the ground that such charges were not includable in the assessable value of the goods, it was found that the input supplier chose to pay duty on the packing charges also and that input was used by the assessee in or in relation to manufacture of their final product. Appellant has placed on record a few other decisions also So it can be concluded that benefit cannot be denied to the appellant and the impugned order is set aside and these appeals are allowed.
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