Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1399 - AT - Central ExciseDenial of CENVAT Credit - whether the appellant who has procured ethyl alcohol from M/s Andhra Sugars, on payment of duty of excise can be disallowed the credit of the said duty on the ground that the supplier of the inputs should not have paid the duty - Held that:- Revenue has not raised any objection at the time of payment of duty by M/s Andhra Sugars. It stands held in number of decisions that the recipient of the goods/inputs cannot be denied the CENVAT Credit of duty paid by the supplier of the inputs on the ground that the supplier should not have paid such duty. One such reference can be made to a latest decision of the Tribunal in the case of Cummins Diesel Sales & Service India Ltd Vs CCE Pune [2014 (11) TMI 238 - CESTAT MUMBAI]. Reference can also be made to the majority decision of the Tribunal in the case of Asian Colour Coated Ispat Ltd. Vs CCE Delhi [2014 (9) TMI 974 - CESTAT NEW DELHI] where originally there was difference of opinion between two Members and as per the majority decision it was held that CENVAT Credit cannot be denied to an assessee on the ground that manufacturer of final product was not required to pay duty by utilising the credit, as the activity at his end did not amount to manufacture. - there is no dispute that M/s Andhra Sugars cleared the inputs on payment of duty. As the issue is settled, I find no merits in the said stand of the Revenue - Decided in favour of assessee.
|