Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 22 - AT - Central ExciseCenvat credit - Revenue held that the appellant is not entitled to avail cenvat credit in respect of the short quantity of H.R. Coils - Held that:- shortage of coils was in respect of the weight of the same, which was to the tune of 0.039%. Admittedly, the manufacturer of the coils has paid the excise duty on the total weight of the coils and it is the same duty paid by the manufacturer , which stands claimed by the assessee. The marginal difference in weight of the coils, for which the appellant laid claim with the manufacturer, will not lead to denial of credit to the appellant inasmuch as the manufacturer has admittedly paid the duty on the full weight of the coils - Following decision of Commissioner of Central Excise, Nagpur Versus Ispat Industries Ltd.[2011 (2) TMI 198 - CESTAT, MUMBAI] - Decided in favour of assessee.
|