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2018 (7) TMI 1667 - AT - Central ExciseCENVAT Credit - M.S. Round, G.I Steel Tubes & Pipes, M.S.Pipes, Black Pipes - denial on the ground that inputs have not been used for the manufacture of any finished goods, since the process undertaken by the assessee before clearing the goods, does not amount to manufacture - Held that:- The issue is squarely covered by the decision in the case of THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-V VERSUS M/S. VISHAL PRECISION STEEL TUBES AND STRIPS PVT. LTD. [2017 (3) TMI 1287 - KARNATAKA HIGH COURT], where it was 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 - credit allowed - appeal dismissed - decided against Revenue.
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