Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 363 - AT - Central ExciseCENVAT Credit - duty paying documents - denial of cenvat credit on the allegation that all the duty paying documents were under the name of M/s Johnson Matthey Chemicals Pvt. Ltd. and not in the appellant’s name - Held that:- The issue decided in appellant own case M/S AKZO NOBEL INDIA LTD. (FORMERLY, ICI INDIA LTD.) VERSUS C.C.E., - KANPUR [2016 (10) TMI 1156 - CESTAT ALLAHABAD], where it was held that The existence of commercial arrangement between the appellant and JMCIPL is only to carry out the commercial activities for the purpose of business of the company in the light of the need for financing control, sales, marketing and allied activities to run the business and in no way, does it disentitle the manufacturer of excisable goods i.e. ICI India Limited (presently Akzo Nobel Ltd.) to Cenvat Credit of the duty paid on inputs and capital goods. Credit allowed - appeal allowed - decided in favor of appellant.
|