Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 384 - AT - Central ExciseBenefit of N/N. 1/2011-CE dated 01.03.2011 - Instant food mixes - CENVAT credit on inputs/capital goods used for manufacture of packing materials - denial of benefit on the ground that the CENVAT credit availed - Held that: - similar issue decided in appellant own case M/s. MTR Foods (P) Ltd. Versus Commissioner of Central Excise, Customs and Service Tax BANGALORE-I [2016 (8) TMI 485 - CESTAT BANGALORE], where it was held that CENVAT credit taken in case of inputs, for the manufacture of packing material (Chapter 39) can’t be wrongly linked with the manufacture of another category of goods namely Instant Food Mixes, Ready-to-eat food product, etc. - benefit allowed - appeal allowed - decided in favor of appellant.
|