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2015 (1) TMI 497 - AT - Central ExciseDenial of CENVAT Credit - Chemicals supplied to job worker by appellant for use in processing of semi-finished parts - Job worker utilising excess CENVATTED inputs than the norms fixed for processing - Held that:- Appellant is entitled to take Cenvat credit is not required to reverse any Cenvat credit. In these circumstances, following the precedent decision of this Tribunal in the case of Bajaj Electrical Ltd. (2009 (6) TMI 781 - CESTAT, MUMBAI), I hold that the appellant is entitled to take Cenvat credit and are not required to reverse Cenvat credit on account of excess consumption of input - Decided in favour of assessee.
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