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2018 (7) TMI 981 - AT - Central ExciseReversal of CENVAT Credit - inputs cleared 'as such' and shown in their accounts as “written off” - Held that:- An identical issue decided in the case of FORCE MOTORS LTD. VERSUS CC, CCE & ST, INDORE [2017 (5) TMI 813 - CESTAT NEW DELHI], where taking a view that the credit on inputs, which are rejected during the course of manufacture (line rejections) cannot be denied as they are already put in the process of manufacture, it was held that The full value of the inputs having been “written off” in the accounts because of this reason by itself cannot be inferred to mean that these inputs are cleared as such - credit cannot be denied - appeal allowed - decided in favor of appellant.
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