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2017 (9) TMI 22 - AT - Central ExciseCenvat Credit - Cement as inputs - Benefit of N/N. 67/95-CE dated 16.3.1995 - department was of the view that the cement has been utilized for construction activities and therefore is not utilized in or in relation to the manufacture of final products - whether the cement used for setting up of the new plant and machinery installed by the appellant can be considered as an input? - Held that: - the definition of input says that input means goods used in or in relation to manufacture of final products or for any other purpose within the factory of production, whether or not it is contained in the final product. This being so, the demand raised is without basis - demand set aside - appeal allowed - decided in favor of appellant.
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