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2018 (3) TMI 982 - CESTAT BANGALORECENVAT credit - manufacture of herbal extracts, spices extracts, capsules and tablets which are known as food supplements - The department was of the view that the appellant was entitled to the benefit of N/N. 115/75-CE dated 30.4.1975 - Held that: - it will not be correct to take the view that the appellant’s industry falls within the categories of industries listed out in the Schedule to the Notification. The fact that solvent extraction is a process which is utilized within the factory cannot bring the factory within the purview of an industry such as oil mill and solvent extraction industry. So, prima facie, it appears to us that appellant may not be eligible for the N/N. 115/75 ibid during the disputed period. The CENVAT credit availed by the appellant already stands reversed at the time of making payment of duty on clearance of final products. Appeal allowed - decided in favor of appellant.
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