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2019 (4) TMI 165 - AT - Central ExciseCENVAT Credit - inputs and capital goods used in R &D works - denial on the ground that R & D works is not related to manufacture - Held that:- For any manufacturer, R & D activity is indispensable part of the manufacturing activity. The manufacturer has to improve their finished products and also seek out new methods or process for manufacturing final product so as to make it commercially feasible and economically viable, and to improve the quality and marketability of the finished products. Therefore, the contention of the department that R & D activity is not connected to manufacturing activity in any manner is not tenable - Reliance also placed in the case of THE COMMISSIONER OF CENTRAL EXCISE VERSUS M/S TIMEX WATCHES LIMITED [2017 (11) TMI 1104 - ALLAHABAD HIGH COURT] - credit allowed - appeal allowed - decided in favor of appellant.
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