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2017 (4) TMI 882 - AT - Central ExciseCENVAT credit - case of Revenue is that the appellant is only a consignee in the invoices. That the invoices were billed to M/s Wanbury Ltd., who did not have a loan license for manufacture of final products using the inputs - Held that: - it is established that the goods were received in the appellant factory who is the manufacture of final products. So also the duty has been paid on the goods pertaining to the disputed invoices. On such score, the Department cannot deny credit alleging that M/s Wanbury Ltd., in whose name the bill was issued did not possess loan license. The invoices contain the name of consignee appellant/manufacturer - credit allowed - decided in favor of assessee.
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