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2019 (4) TMI 1256 - AT - Central ExciseCENVAT Credit - raw material, Calcined Alumina, received from sister unit - denial of credit on the ground that such raw materials have not been “purchased” by the appellant’s unit, but has been “procured” - Rule 7 (4) of the Cenvat Credit Rules, 2002 - HELD THAT:- An identical dispute has been considered and decided by the Tribunal in EXIDE INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., HALDIA [2008 (1) TMI 190 - CESTAT, KOLKATA] in favour of the assessee. The Tribunal has taken the view that the cenvat credit will be admissible even in cases when the goods are procured. Appeal allowed - decided in favor of appellant.
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