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2016 (11) TMI 1332 - AT - Central ExciseDenial of CENVAT credit - irregularly credit taken on inputs and capital goods - Rule 7 of CENVAT Credit rules 2002 - Held that: - The eligibility of various inputs and capital goods for the purpose of availment of CENVAT Credit has become more broader over the years pursuant to various judgments of Tribunals and other higher courts including the Hon’ble Apex Court. On going through the impugned orders it is seen that the adjudicating authority has gone into each disputed issue in detail and arrived at well reasoned finding in respect of the amounts of credit allowed by him. We do not find any infirmities in respect of the credits allowed by adjudicating authority in the impugned orders. - decided against Revenue.
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