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2017 (3) TMI 506 - AT - Central ExciseCENVAT credit - input service used for disposal of the press mud, a by-product, which was generated during the course of manufacture of sugar - denial of credit on such inputs service on the ground that it is used for manufacture of exempted goods - Held that: - the issue is no more res integra and the same is squarely covered by the respondent's own case Commissioner of Central Excise, Kolhapur Versus M/s. Shree Chh Shahu Ssk Ltd. [2015 (2) TMI 265 - CESTAT MUMBAI], where it has been held that manpower also consumed for the purpose of handling waste and compost etc. is an essential part of manufacture of the product being excisable goods, etc. and accordingly, the same is fully allowable - credit allowed - appeal dismissed - decided against Revenue.
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