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2014 (10) TMI 162 - CESTAT MUMBAIBenefit of Notification No. 67/95 dt. 16.3.95 - first unit send the goods to second unit without payment of duty but availing cenvat credit - second unit cleared to goods on payment of duty after processing - Held that:- On perusal of the record, we find that in defence of the allegation made in the show cause, the respondents have prayed that if it is held that the respondents are two separate units, in that case, if duty is paid by one unit the same is entitled as Cenvat Credit to the another unit. As the respondent had made this defence in the replies to the show cause notice, the adjudicating authority agreed with this contention of the respondents and passed the order holding that they are entitled to take Cenvat Credit of duty paid by the another unit. The same view has been affirmed by the Ld. Commissioner (Appeals). In these circumstances, we do not find any infirmity with the impugned orders. As in this case, it is the defence of the respondents that if the benefit of notification is denied to them and it is held that the respondents are two different units, in that case, if duty is confirmed against one unit same is entitled as Cenvat Credit to another unit - Decided against Revenue.
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