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2015 (10) TMI 2395 - CESTAT BANGALORECENVAT Credit - appellant was maintaining a common cenvatable register in respect of the inputs used in the manufacture of PD pumps as also in the manufacture of spare parts - spare parts manufactured by them were being cleared on payment of duty by utilizing the CENVAT credit - held that:- there is no dispute on the factual position. Admittedly during the period in question the appellant availed the credit in respect of common inputs used in the manufacture of dutiable as also exempted final product. They initially reversed the CENVAT credit relatable to the inputs used in the manufacture of the exempted final product but subsequently they reversed the entire credit, even the one which was relatable to the inputs used in the manufacture of spare parts. - Impugned order is set aside - Decided in favour of assessee.
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