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2018 (7) TMI 1771 - CESTAT ALLAHABADCENVAT Credit - inputs - supply of bought items such as soap and Herbal oil with manufactured items - manufacture of Keo Karpin oil - scope of SCN - Held that:- In the case of M/s G.S. Enterprises Vs Commissioner of Central Excise Jaipur [2002 (3) TMI 116 - CEGAT, COURT NO. I, NEW DELHI], It was held that a tuck of 7 O’clock blade purchased from the market and supplied along with the razor under one MRP cannot be considered to be Cenvatable input - credit not allowed. Scope of SCN - the plea of assessee is that in the SCN, the herbal oil is not specifically mentioned - Held that:- Though the herbal oil does not stand specifically mentioned in the show cause notice but the manufacturers name having been specifically mentioned as also the fact that the total credit availed by the assesses including the credit availed in respect of herbal oil having been proposed to be denied - there is no merit in the assessee's plea. Penalty - Held that:- There was no malafide intent to warrant penalty - penalty set aside. Appeal allowed in part.
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