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2015 (10) TMI 279 - AT - Central ExciseDenial of CENVAT Credit - Credit availed on detergent soap which was supplied free along with detergent powder - MRP based valuation - Held that:- respondents had packed free supply of one detergent soap (valueRs.5 per piece) inside the washing powder of 500 gms. and correctly declared the net weight of the combi-pack of 575 gms. and discharged duty on the detergent powder. The respondents are rightly covered under Section 2(f) (3) of Central Excise Act. The lower authority has rightly relied on decision of this Bench of the Tribunal in the case of Lotte India Corporation Ltd. (2007 (12) TMI 66 - CESTAT, CHENNAI). - ratio of the Hon'ble Gujarat High Court judgement (2010 (10) TMI 881 - GUJARAT HIGH COURT) is rightly applicable to the present case. Therefore, I do not find any infirmity in the orders of the Lower Appellate Authority since he has rightly relied on this Tribunal's decision [2009 (1) TMI 465 - CESTAT, AHMEDABAD] which has been upheld by the Hon'ble Gujarat High Court - Decided in favour of assessee.
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