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2018 (7) TMI 773 - AT - Central ExciseCENVAT Credit - inputs - Pig Lead Ingots - Manufacture - CENVAT Credit denied on the ground that the processes do not amount to manufacture - whether the appellant are entitled to credit of duty paid by M/s Gravita Metal on the inputs, namely, Pig Lead Ingots? - Held that:- The issue is no more res-integra and covered by the judgment of Hon’ble Gujarat High Court in the case of Nahar Granites [2014 (5) TMI 57 - GUJARAT HIGH COURT], where it was held that A manufacturer would be entitled to avail the cenvat credit in respect of the inputs used for the manufacture of a final product or in providing taxable service of the excise duty specified in First Schedule to the Excise Tariff Act - appeal allowed - decided in favor of appellant.
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