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2016 (11) TMI 1087 - AT - Central ExciseRecovery of Cenvat Credit - Captive consumption - manufacture of dies - job work - whether recovery of Cenvat Credit availed on the inputs used for the manufacture of dies and for the purpose of job work on the ground that the job work activities were exempted under N/N.214/86-CE dated 25/03/86, justified? - Held that: - reliance placed on the decision of the case Sterlite Industries (I) Ltd., [2004 (12) TMI 108 - CESTAT, MUMBAI] where it was held that Modvat credit of duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilisation in the manufacture of final product, which are cleared on payment of duty by the principal manufacturer, would not be hit by provision of Rule 57C. Recovery of CENVAT credit not sustained - appeal allowed - decided against Revenue.
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