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2015 (10) TMI 660 - HC - Central ExciseCENVAT Credit - Capital goods - Transfer of unutilized credit - High Court dismissed the appeal filed by Revenue holding that matter is fully covered by the judgment of Dalmia Cements Bharat Ltd. v. CCE, Tiruchirapalli [2007 (11) TMI 211 - CESTAT, CHENNAI] and no liability arises to reverse Cenvat credit availed by the CESTAT since there was no physical removal of such goods. The appeal was filed against the decision of Tribunal [2015 (1) TMI 1131 - CESTAT BANGALORE] wherein tribunal held that in the case of leasing out of the factory to another company, no liability arises to reverse CENVAT credit since there was no physical removal of such goods.
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