Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1500 - AT - Central ExciseCENVAT Credit - process amounting to manufacture or not - it was alleged that process of assembly of various inputs into packing kits do not amount to manufacture and credit is denied - Held that:- There is no dispute of fact that appropriate duty has been paid and collected by the Revenue on the packing kits. The issue is no more res-integra and stand decided in the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [2012 (7) TMI 141 - BOMBAY HIGH COURT], where it was held that Once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity does not amount to manufacture. Credit cannot be denied - appeal allowed - decided in favor of appellant.
|