Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 128 - AT - Central ExciseCenvat Credit on inputs - Activity of supplier amounting to manufacturing activity or not - conversion of black bars / coils into bright bars - Held that:- The Tribunal in the case of CCE Vs. Punjab Lighting Aids P. Ltd. - [2011 (6) TMI 221 - CESTAT, DELHI] held that, wires had been received by the respondent during the period from August, 2003 to 8-7-04, i.e., during the period for which the 1st and 2nd provisos had been added to sub-rule (3) to Rule 16. Therefore, the amount paid by the manufacture-suppliers of wire on the clearance of wire has to be treated as duty and respondent who had received the wire would be eligible for its CENVAT credit. The only aspect which has to be checked in as to whether the wire manufacturers had obtained refund of the duty paid by them on the wire and in case they have taken the refund, the respondent would not be eligible for CENVAT credit. Matter remanded back for denovo adjudication in the light of the observations made in the case of Punjab Lighting Aids P. Ltd. - Decided in favor of assessee.
|