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2018 (1) TMI 44 - AT - Central ExciseCENVAT credit - Alleging that the credit availed at Unit I not admissible, show cause notice was issued for recovery of the credit amounting to ₹ 4,53,303/- and ₹ 3,19,403/- with interest and penalty - Held that: - the issue is covered by the judgment of this Tribunal in OPG Metals Pvt. Ltd. [2016 (7) TMI 497 - CESTAT CHENNAI] where it was held that the department has not disputed the duty-paid nature of the capital goods, discharge of duty by the appellant, usage of capital goods for generation of electricity and consumption of such electricity by the appellant in the manufacture of dutiable final products - credit allowed - appeal allowed - decided in favor of appellant.
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