Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 541 - AT - Central ExciseCenvat credit – manufacture of dry cell batteries – defective batteries in course of manufacture – no duty paid – reversal of cenvat credit in relation to defective dry cell batteries –cbec instruction stating CENVAT credit admissible in respect of the amount of inputs contained in any of the waste, refuse or bye product - Held that: - Even today CBEC instruction stand that CENVAT credit is admissible in respect of input contained in any of the waste, refuse or by product – SCN unsustainable – O-I-A and O-I-O set aside – appeal allowed – decided in favor of appellant.
|