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2017 (4) TMI 1215 - AT - Central ExciseDeduction on account of interest on receivables - Held that: - cheque discounting charges charged by the Revenue are not includible in the assessable value, is not sustainable. CENVAT credit - photo frames given as a gift in Diwali institutional packs - denial on the ground that the same is not used in or in relation to the manufacture of final product - Held that: - the issue has been settled in the case of CCE vs. Prime Health Care Products [2010 (10) TMI 881 - GUJARAT HIGH COURT], where it was held that the process of packing and re-packing the input, that is, toothbrush and tooth paste in a unit container would fall within the ambit of “manufacture” as defined under the Act and as such, the assessee would be entitled to claim cenvat credit on such input. Appeal allowed - decided in favor of appellant.
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