Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1196 - AT - Central ExciseCENVAT Credit - stock transfer - DG Sets - It is alleged in the SCN that, the credit availed is inadmissible, in as much as the inputs were not used in further manufacturing and as such the availment of credit was not proper - whether the appellants have rightly taken Cenvat credit on D.G. Sets, transferred from their trading unit at Bangalore to the factory at Ghaziabad? Held that:- It is admitted case of Revenue that the appellant, upon receipt of the D.G. Sets from their trading unit, have done further value addition by way of addition of Control Panel etc. and testing the same, which amounts to manufacture under the definition of manufacture as given in Section 2 (f) of the Act - SCN are not maintainable in law - credit allowed - appeal allowed - decided in favor of appellant.
|