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2016 (6) TMI 764 - AT - Central ExciseReversal of credit taken - credit taken on the gases in respect of these losses on the ground that the said inputs were either not received or were not accounted for purposely or used in the manufacture of exempted goods under Rule 57(i) of the Central Excise Rules, 1944 - Held that:- The process losses during the filling of a cylinder are use of input in or in relation to manufacturing process. Further find that the decision of Hon'ble High Court of Andhra Pradesh in case of Andhra Paper Mills (2011 (3) TMI 405 - ANDHRA PRADESH HIGH COURT ) goes a step further and allowed the credit in respect of the actual quantity filled even though the part of quantity was returned in this case later. - Decided in favour of assessee
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