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2014 (3) TMI 380 - AT - Central ExciseDuty demand - Availment of CENVAT Credit on inputs used by the Job worker - Held that:- CENVAT credit of duty paid on inputs used in manufacture of product cleared without payment of duty by jobworker for further utilization in manufacture of final product, which are cleared on payment of duty by principal manufacturer, the jobworker is not required to reverse input credit. assessee is not required to reverse CENVAT credit on inputs which has gone into manufacture of final product by jobworker which were ultimately suffered duty at the end of principal manufacturer - Following decision of M/s Sterlite Industries (I) Ltd. [2008 (8) TMI 783 - BOMBAY HIGH COURT] - Decided against Revenue.
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