Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1691 - AT - Central ExciseCENVAT Credit - Job-worker - certain inputs used in the manufacture of job work goods when the job work is carried out under N/N. 214/86-CE - only reason for denial of the credit is that the appellant is using inputs in the job work goods which is exempted under notification 214/86-CE - HELD THAT:- There is specific provision under Rule 3 of Cenvat Credit Rules, 2004 wherein the input used for manufacture of goods under exemption notification 214/86-CE credit is allowed - even though the job work goods are exempted under notification 214/86-CE, the credit is allowed. Appeal allowed - decided in favor of appellant.
|