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 1360 - AT - Central ExciseSSI Exemption - Job work - Modvat / CENVAT Credit - exemption from payment of duty under Notification No. 8/99-CE dated 28.2.1999 and Notification No. 8/2000-CE dated 01.3.2000 - Held that:- Appellant supplied components to job workers under Rule 57S(7) of the erstwhile Central Excise Rules, 1944. It is seen that the job workers, after processing (alignment etc.) supplied capital goods namely, Reactor Vessel, Sigma Mixer Machine and Mixer Muller. The Tribunal accepted that the job worker is eligible to the benefit of exemption Notification No. 214/86-CE. There is no dispute that these capital goods were used in the manufacture of the final product at the appellant’s factory and cleared on payment of duty. - No reason to deny the modvat credit to the appellant. Accordingly, we set-aside the impugned order - Decided in favour of assessee.
|