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2015 (10) TMI 1252 - AT - Central ExciseCENVAT Credit - Manufacturing activity - conversion of round bars into bright bars - Held that:- Tribunal in Ajinkya Enterprises vs. CCE, Pune-III-[2013 (6) TMI 610 - CESTAT MUMBAI] along with other judgements placed reliance on Super Forgings and Steel Ltd. Vs. CCE, Chennai-[2007 (7) TMI 77 - CESTAT, CHENNAI] and observed that once duty on the final products has been accepted, credit cannot be denied even if the activity does not amount to manufacture. - Counsel for the respondent and conceded by the Departmental Representative that on the very same issue, in the assessees own case, this Tribunal [2015 (1) TMI 292 - CESTAT NEW DELHI] (In the case of M/s.R.B.Steel Services, Shri Mahavir Bright Steel Udyog and Punch Ratna Steel Pvt.Ltd. vs. CCE, Rohtak) has held in favour of the respondents. - No infirmity in the impugned order. The same is upheld - Decided against Revenue.
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