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2018 (4) TMI 466 - AT - Central ExciseCENVAT credit - imports that were used exclusively in the research & development department of the operations of the appellant - according to Revenue, the output of the said department is not manufacture - Held that: - apart from production of excisable outputs any activity that is incidental or ancillary also constitutes manufacture. That the output of such incidental or ancillary operations may not directly result in goods that are excisable would not take it out of the ambit of manufacture - prima facie, it would appear that the fruits of research and development facility ultimately finds its way, in form and in costs, to the excisable product. In the absence of any allegation that research and development is not concerned with manufacture of the appellant, the disallowance of CENVAT credit does not find favor - appeal allowed - decided in favor of appellant.
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