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2014 (8) TMI 82 - CESTAT MUMBAICenvat Credit - Manufacture activity or not - activity of packing, labeling, etc. undertaken by the appellant on the various chemicals - Held that:- It is not in dispute that the appellant discharged duty liability on the activity undertaken by him by treating it as “manufacture” and the payment of duty so made was more than the amount of credit taken on the various inputs - in view of the decision of the Hon'ble Apex Court in the case of Narmada Chematur Pharmaceuticals Ltd. (2004 (12) TMI 93 - SUPREME COURT OF INDIA), since the amount of duty paid is more than the credit taken, the same would tantamount to reversal of credit.
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