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2017 (3) TMI 853 - AT - Central ExciseCENVAT credit - job work - waste and scrap generated in job-work - denial on the ground that job workers are availing SSI Exemption and not clearing the scrap on payment of duty - Held that: - similar issue came up before this Tribunal in the case of Mahindra Hinoday Industries ltd. [2015 (1) TMI 26 - CESTAT MUMBAI] wherein it was held that it is immaterial if the scrap has been generated at the end of job worker who is availing SSI exemption on the scrap - the appellant is entitled for cenvat credit on inputs which contained in waste and scrap generated at the end of job worker who is availing the benefit of SSI Exemption - credit allowed - appeal allowed - decided in favor of appellant.
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