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2019 (9) TMI 1671 - AT - Central ExciseUtilization of CENVAT Credit for payment of Excise Duty - goods procured duty free under Notification No. 43/2001-CE(NT) and cleared without use for intended purpose - HELD THAT:- The identical issue has been considered by this Tribunal in the case of M/S. SHREE RAJASTHAN SYNTEX LTD., SHRI S.K. BHANDARI AND SHRI V.K. LADIA VERSUS CCE, JAIPUR-II [2016 (3) TMI 200 - CESTAT NEW DELHI] and the payment of duty on the goods procured under Notification 43/2001-CE(NT), by utilization from cenvat credit for payment has been allowed. The submission of Ld. AR that the facts are different in both the cases, it is found that fact will not have any implication for the reason that the issue involved is payment of duty on the goods procured under Notification 43/2001-CE(NT) by utilizing cenvat credit. Appeal allowed - decided in favor of appellant.
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