Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 249 - AT - Central ExciseCENVAT Credit - tractors were returned for defects - Manufacture or not? - Rule 16 (1) of Cenvat Excise Rules, 2002 - case of Revenue is that the said tractors were not subjected to the processes amounting to manufacture and therefore in terms of Sub-Rule (2) of Rule 16 ibid, the appellants are required to reverse the Cenvat credit availed on receipt of the said tractors into the factory - Held that:- Only those vehicles which are suffered heavy damages during transit are returned to the factory and they were completely dismantled and only the goods parts are salvaged and thereafter they were put to the assemble line for complete re-marking - in the present case, also the returned tractors were stripped of external assemble and then put on assemble line. Therefore, the process amounted to manufacture - appeal allowed - decided in favor of appellant.
|