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 1317 - CESTAT NEW DELHIDenial of CENVAT Credit - debit entry in RG 23A Part II - Held that:- As there is no dispute that the inputs were excisable and under bond, the appellant procured these goods duty free but manufactured goods had been cleared on payment of duty. In these circumstances, the inputs which have been procured by the appellant duty free, is entitled to take Cenvat credit thereon. In these circumstances, I hold that appellant has correctly taken the Cenvat credit of inputs attributed to export goods cleared in domestic market by way of debit entry in RG 23A Part II register - Impugned order is set aside - Decided in favour of assessee.
|