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2018 (11) TMI 817 - AT - Central ExciseCENVAT Credit - iron and steel raw materials and cement given to M/s. CECL for execution of civil contract relating to clinker silos project - Rule 15(1) of the CENVAT Credit Rules, 2004 - Held that:- The issue is squarely covered by various recent decisions in the case of M/s. Chettinadu Cement Corporation Ltd. Vs. C.C.E, L.T.U., Chennai [2016 (12) TMI 218 - CESTAT, CHENNAI], wherein the Tribunal has, after considering the rival contentions, remanded the matter to the adjudicating authority for de novo consideration. Matter remanded to the file of adjudicating authority for de novo consideration in the light of the direction in the case of M/s. Chettinadu Cement Corporation Ltd. - appeal allowed by way of remand.
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