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2017 (5) TMI 1387 - AT - Central ExciseCENVAT credit - credit availed during setting up of the plant - denial of CENVAT credit on the ground that at the time of taking credit, no dutiable goods was being manufactured - N/N. 30/2004-CE dated 09/07/2004 - Held that: - the input service received for the plant was used in the manufacture of dutiable goods - It is obvious that when the project work of renovation and modernization of the plant is undertaken, it takes some time and after gestation period, the plant comes into operation and whatever goods manufactured out of that plant is cleared on payment of duty. Therefore, the credit in respect of the services, which is related to the said renovation and modernization is clearly admissible to the appellants - credit allowed - decided in favor of appellant.
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