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2019 (5) TMI 577 - AT - Central ExciseCENVAT Credit - job-work - semi processed goods which were sent back to the principal manufacturers were exempted goods or not - Sub-rule (3) of Rule 6 of Cenvat Credit Rules, 2004 - HELD THAT:- The goods which were processed by the respondent on being received from the principal manufacturer, which were returned back to the principal manufacturer were not exempted goods since the same subjected to Central Excise duty and responsibility to Central Excise duty on the said goods was on the principal manufacturer as per the provisions of Notification No. 214/86-CE dated 25/03/1986. Demand do not sustain - appeal dismissed - decided against Revenue.
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