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2018 (7) TMI 675 - AT - Central ExciseCENVAT Credit - empty barrels - Bitumen was mixed with duty paid Superior Kerosene Oil (SKO) and thereafter packed in duty paid empty barrels. - Re-packing the same from bulk to small packs - Whether assessee have availed Cenvat Credit correctly or otherwise when the activity undertaken by them on the inputs according to Revenue does not amount to manufacture? Held that:- The Hon'ble High Court of Karnataka in the case of CCE, Bangalore-V v. Vishal Precision Steel Tubes & Strips Pvt. Ltd. [2017 (3) TMI 1287 - KARNATAKA HIGH COURT] has held that When once duty is paid by the assessee treating the activity as manufacturing activity by the Department, CENVAT credit is available and there is no question of reversal of CENVAT credit. Appeal allowed - decided in favor of appellant.
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