Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 624 - CESTAT NEW DELHIAdmissibility of Cenvat credit - Common inputs used in manufacture of exempted as well as dutiable goods - Held that:- Issue in this appeal is related to whether the applicant manufactured the exempted goods during the period in dispute from the non cenvatable inputs as per the remand order passed by the Tribunal. Observing the finding given by the Commissioner (Appeals) in the present order reproduced as ''I further observe that the adjudicating authority has verified the documents only in compliance with the Hon’ble CESTAT’s order dated 20.10.08 and confirmed that the ADV wheel rims and harvester combine rims were manufactured from the non-cenvatable stocks of inputs." Following the same the present demand is not sustainable and hence set aside.
|