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2015 (11) TMI 1100 - AT - Central ExciseWhether the finished goods of the appellant was input of the EOU and such input consumed to manufacture final goods - Held that:- When there was plea that accumulated credits were not possible to be utilised, such imposability should have been examined by the learned Commissioner (Appeals). He has failed to do so. Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Customs Vs NBM Industries reported in [2011 (9) TMI 360 - GUJARAT HIGH COURT] has held that the input used in the manufacture of goods cleared by DTA unit to 100% EOU entitles the DTA to the refund of the Cenvat credit accumulated not possible to be utilized. - Decided in favour of assessee.
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