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2018 (5) TMI 90 - AT - Central ExciseCENVAT credit - input - Cables - Construction Chemicals - Welding Rods - Plastic Crates etc. - Held that: - the inputs are allowed credit in various judgements - reliance placed in the case of Singhal Enterprises Pvt. Ltd vs CCE&C, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI] and National Co-op Sugar Mills Ltd vs CCE, Madurai [2016 (7) TMI 1073 - MADRAS HIGH COURT]. CENVAT credit - invoices which was in the name of head office and not in the name of Unit - Held that: - the issue is covered by the judgement of the Hon’ble Gujarat High Court in Dashion Ltd’s case [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that there is nothing in the said Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons dis-entitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted - credit allowed. Appeal allowed - decided in favor of appellant.
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