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2015 (10) TMI 1683 - AT - Central ExciseAvailment of CENVAT Credit - Cenvat Credit was denied on the ground that the appellant had not purchased to goods directly from the registered dealer and received through the intermediaries - Held that:- Advocate submits that the decision of Tribunal was upheld by the Hon’ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-II vs Transformers & Rectifiers (India) Ltd [2012 (11) TMI 562 - GUJARAT HIGH COURT]. - Following the decision of the Tribunal in the appellant’s own case, which is upheld by the Hon’ble Gujarat High Court, the impugned order is set-aside. - Decided in favour of assessee.
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