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2017 (7) TMI 56 - AT - Central ExciseCENVAT credit - job-work - whether the appellants were eligible to avail CENVAT credit on inputs and input services used in the manufacture of job work goods and use the said credit for clearance of goods manufactured at a later stage? - Held that: - MODVAT credit of duty paid on inputs used in the manufacture of final products cleared without payment of duty for further utilization in the manufacture of final products which are cleared on payment of duty by the principle manufacturer would not be hit by provisions of Rule 57C - reliance was placed in teh case of STERLITE INDUSTRIES (I) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE [2004 (12) TMI 108 - CESTAT, MUMBAI] - appeal allowed - decided in favor of appellant.
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