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2016 (2) TMI 639 - AT - Central ExciseEligibility of credit on the full quantity of coal bought on payment of duty from coal mines - Department denied the credit attributable to the invisible losses that occur due to washing of the coal to make it fit for use - Held that:- There is no allegation in any proceedings that certain quantity of inputs have been diverted or contained in some other product that arose during the processing of the coal. The admitted fact is that the 3% loss is solely attributable to washing. Considering the above factual position, find no ground to restrict the Cenvat credit when the appellants bought and paid for the quantities of coal cleared from the coal mines. Thus find the impugned order is unsustainable and accordingly allow the appeal.
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