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2018 (9) TMI 904 - AT - Central ExciseCENVAT Credit - inputs - halogen bulbs with the brand name OSRAM - denial on account of nexus - Held that:- The appellant is engaged in the manufacture of Automobile head lamps. One of the inputs required for such manufacture of head lamps is the halogen bulbs. Accordingly there is no doubt that the halogen bulbs are eligible to be considered as inputs and the cenvat credit on such goods will be available in terms of the definition of inputs in Rule 2 (k) of the Cenvat Credit Rules, 2004 - credit allowed. Clearance of inputs as such - reversal of credit - Held that:- For the clearance of such inputs outside the factory as such without use in the manufacture, invoices have been used and the cenvat credit availed on inputs stands reversed at the time of such clearance - The appellant having debited the cenvat credit availed on the inputs, Revenue is not justified in asking for repayment of such cenvat credit alongwith interest and penalties. Appeal allowed - decided in favor of appellant.
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