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2018 (1) TMI 480 - AT - Central ExciseCENVAT credit - CVD paid on the goods imported and delivered to them for further activity of job working - Held that: - It is undisputed that the appellant is a job worker of Ajanta Pharma Ltd. of inputs which were imported under target plus scheme by filing different Bills of Entry were received and consumed by the appellant for manufacturing of final products which were subsequently transferred to Ajanta Pharma Ltd. who then exported the same as well as cleared the same for home consumption - denial of cenvat credit to the appellant being a manufacturer of final products seems to be incorrect. The benefit of Notification 73/2006 is for the importer who has complied with the conditions of target plus scheme. The said notification nowhere states that the inputs which are dispatched for manufacturing by the importer to their job workers, cenvat credit needs to be denied. Appeal allowed.
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