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2017 (12) TMI 765 - AT - Central ExciseCENVAT credit - appellant have received copper, free of charge, from M/s. Enercon (I) Ltd. and manufactured certain components and cleared the same without payment of excise duty by availing the exemption under N/N. 6/2002 dated 1.3.2002 - case of Revenue is that CENVAT credit of about ₹ 95 lakhs availed by them was irregular inasmuch as the copper was meant to be used exclusively in the manufacture of exempted goods - Held that: - CENVAT credit has been availed on copper which has been received by the assessee and meant exclusively for use in the manufacture of exempted products. Since this fact has not been specifically brought to the notice of the Department - demand upheld - appeal allowed - decided in favor of Revenue.
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