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2018 (2) TMI 553 - CESTAT, MUMBAICENVAT credit - job-work - Held that: - the job-worker M/s Navketan Pharma Pvt. Ltd. is the manufacturer who has already paid the excise duty. So, they are entitled to claim CENVAT credit. Reliance placed in the case of Commissioner of Central Excise, Goa Versus M/s. Cosme Farma Laboratories Ltd. [2015 (4) TMI 355 - SUPREME COURT], where it was held that Though the drugs/medicaments might not have been manufactured by the one who is a licensee and the actual manufacturer is guilty of manufacturing substandard drugs, the licensee becomes responsible and liable under the provisions in the said Act. Appeal allowed - decided in favor of appellant.
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