Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 649 - AT - Central ExciseBenefit of N/N. 30/2004-CE - benefit available provided the assessee has not availed CENVAT credit of the duty paid on inputs under the CENVAT Credit Rules 2002/2004 - denial on the ground that respondent had availed CENVAT credit on the common inputs which are used for the manufacture of textile and textile articles - Held that: - there is no dispute that the respondent had reversed the CENVAT credit attributable to the inputs which are consumed in the manufacture of final goods which are cleared by availing benefit of N/N. 30/2004-CE. The said N/N. 30/2004-CE only states about non-availment of the CENVAT credit of the duty paid on inputs. Reversal of credit subsequently by the respondent is accepted and such reversal of credit is held as satisfying the conditions of the notification by the Tribunal in the case of Omkar Textile Mills Pvt Ltd [2013 (10) TMI 1298 - CESTAT AHMEDABAD] - benefit available - appeal dismissed - decided against Revenue.
|