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2017 (11) TMI 1175 - AT - Central ExciseReversal of CENVAT credit - inputs written off - clearance of inputs without use in the manufacturing process - whether “write off” of inputs on account of damage or become unfit during the course of manufacture, can be equated to clearance of inputs as such and no reversal of credit is warranted in such situation? - Held that: - identical issue decided in assessee's own case Force Motors Ltd. Versus CC, CCE & ST, Indore [2017 (5) TMI 813 - CESTAT NEW DELHI], where it was held that Once it is recognized and established that the inputs have been put to intended purpose, it is not relevant whether some of them get damaged or rejected during the course of manufacture. Such damaged input/rejection resulting in scrapping of such inputs will have no impact on the credit availed on them - credit allowed - appeal allowed - decided in favor of appellant.
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