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2015 (10) TMI 886 - AT - Central ExciseCENVAT Credit - reversal of credit for removal of inputs as such for warranty replacement - Revenue is claiming that the value should be taken as 115% or the price at which such warranty replacement parts have been sold by them from their warehouses - Held that:- circular dated 1.7.2002 has been amended vide Circular No. 813/10/2005-CX dated 25.4.2005 as also Circular No.816/13/2005-CX dated 16.6.2005. We also note that exactly same issue has come up in appellants own case in the case reported in [2014 (12) TMI 410 - CESTAT MUMBAI]. - In appellants own case this Tribunal has allowed the appeal - Respectfully following the same judgment decided in favour of assessee.
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