Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 859 - AT - Central ExciseCENVAT credit - common inputs/input services/capital goods for manufacture of final products as well as trading - non-maintenance of separate records - Held that: - the appellant is a manufacturer and he has cleared some inputs as such by reversing the cenvat credit taken by them originally on the said input and therefore, activity is covered by Rule 3(5) of Cenvat Credit Rules - Revenue has also not been able to establish that appellant is a trader and is engaged in trading activities - appeal allowed - decided in favor of appellant.
|