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2017 (10) TMI 332 - AT - Central ExciseCENVAT credit - inputs and capital goods - It was alleged that the appellant had taken ineligible credit on the inputs purchased from M/s. Innovative Ventures Pvt. Ltd., Doddaballapur, Bangalore during the months of July 2008 and August, 2008, on which duty had not been discharged by M/s. Innovative Ventures Pvt. Ltd - reversal of credit alongwith interest - Held that: - CENVAT credit cannot be denied to the manufacturers on the ground that the supplier has not paid the duty - Board Circular No.766/82/2003-CE dated 15.12.2003 also cleared the same - reliance placed in the case of CCE, Jaipur Versus M/s. Aditya Industries and others [2014 (2) TMI 7 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
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