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2017 (1) TMI 77 - AT - Central ExciseCENVAT credit - steel items namely, M.S. Channels, M.S. Plates, M.S. Flats etc. - denied on the ground that the said goods are not inputs used in or in relation to manufacture of the final product - Held that: - the issue involved in this case is squarely covered by the decision in the case of M/s. Topworth Steels and Powers Pvt. Ltd. vs. CCE, Raipur [2016 (9) TMI 1229 - CESTAT NEW DELHI], where it was held that the period involved is prior to July, 2009, and thus, the embargo created in the definition of 'input' after 07.07.2009 would have no application for denying the cenvat benefit. - Since the issue involved in this case is prior to 2009, the amended definition of 'input' w.e.f. 07.07.2009 is not applicable to the facts of this case - credit allowed - appeal allowed - decided in favor of appellant.
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