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2018 (4) TMI 661 - AT - Central ExciseExcisability - pipe used for erection, installation and laying of pipeline - whether the respondent has manufactured pipe and whether the same is excisable and liable for duty? - Held that: - the pipe is manufactured which is movable, hence marketable and subsequent to the manufacture, it is taken to the site where the pipe has to be laid down and that the laying process is carried out - the respondent has carried out the manufacturing of pipe which is excisable. CENVAT credit - input used in the manufacture of pipe - Held that: - no verification of the input invoices has been carried out - the duty payable, if any, by the respondent cannot be taken as cenvat credit by MSEB - this fact has not been verified before coming to the conclusion on the aspect of revenue neutrality by the learned Commissioner. Appeal allowed by way of remand.
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