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2017 (5) TMI 605 - AT - Central ExciseCENVAT credit - Cough syrup - whether manufacture of cough syrup was governed by Medicinal & Toilet Preparation Law, 1956 disentitling the respondent to avail CENVAT Credit of the duty paid on the fuel used to produce steam meant for ultimate use in manufacture of final products? - Held that: - the goods is question is covered under the Medicinal & Toilet Preparation Act, 1955 and not subject to levy of duty under Central Excise Act, 1944. Accordingly such goods not being excisable goods, it cannot be presumed to be exempted goods, consequently it is out of the purview of the Central Excise Act, 1944 - appeal dismissed - decided against Revenue.
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