Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 211 - AT - Central ExciseCENVAT credit - input services used for dutiable as well as exempt service - whether the appellant are required to pay 6% of value of the Marble Lumps sold after screening the input marble powder, as they had availed credit on various input services that were used in the manufacture of Calcium Carbonate? - Held that: - Undisputedly the process carried out by the appellant in their factory is that the appellants bring Marble Lumps/ powder etc., subjected it to its process of screening and unsalable marbles were sold, whereas the marble powder, which are to be used in the process of manufacture are accordingly used in the factory. Such an activity, cannot be considered as a trading activity and an exempted service - appeal allowed - decided in favor of appellant.
|