Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 961 - AT - Central ExciseDenial of MODVAT Credit - Notification No. 11/95-CE (NT) dated 16.03.1995 - held that:- Sub-rule 2 of Rule 57Q clearly provide that other than those capital goods in respect of which credit of duty allowable under earlier Rule or Notification prior to 16.03.1995, shall be allowed if such goods received in their factory even before 16.03.1995. In the present case, there is no dispute that the respondent received the capital goods prior to 16.3.1995, hence they are eligible to avail cenvat credit - Commissioner (Appeals) has given a detailed finding in respect of limitation. Revenue has not seriously disputed this in the grounds of appeal. I agree with the findings of the Commissioner (Appeals). - No reason to interfere the order of the Commissioner (Appeals) - Decided against Revenue.
|