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2014 (5) TMI 453 - CESTAT MUMBAICENVAT Credit - as there was shortage of space in their factory therefore, some inputs were temporarily stored in other premises outside the factory - Held that:- The fact that these inputs were later-on received back by the assessee in their factory and the same has been used for the manufacture of their final product is not in dispute. Therefore, in the light of the judgement in the case of Teletube Electronics Ltd. (2013 (9) TMI 932 - ALLAHABAD HIGH COURT) wherein the Hon'ble High Court of Allahabad held that if the goods on which duty has been paid were removed from the factory premises either for the shortage of space or that the goods were required to be polished, entitled to benefit of credit on re-entry. The learned A.R. has failed to produce any contrary decision to the above decision of the Hon'ble High Court of Allahabad. Therefore, I hold that as the goods have been received back in their factory, the assesses are entitled to take credit. The proceedings initiated against the assessee by way of show-cause notice are dropped and the appeal is allowed with consequential relief, if any - Decided in favour of assessee.
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