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2016 (11) TMI 638 - CESTAT AHMEDABADMODVAT credit - declaration for input as required under Rule 57G of erstwhile Central Excise Rules, 1944 - whether recovery of credit on the ground that the input packing material viz. ‘Bitumen Drums’ was shown against the column ‘final product ’, instead of ‘input’, justified? - Held that: - the Appellant declared ‘Bitumen drum’ under the category ‘final product’, instead of as ‘input’. It is the contention of the Appellant that they are engaged in the manufacture of petroleum products and not ‘drums’, hence, the bitumen drum, which was by mistake shown as their final product, should be considered as an ‘input’ used for packing of bitumen, a fact never disputed by the Revenue. We find force in the contention of the Appellant - appeal allowed.
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