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2019 (5) TMI 1090 - AT - Central ExciseCENVAT credit - inputs or finished products - case of Revenue is that the goods in the question were finished products by themselves and cannot be used for manufacture of furniture and not inputs - HELD THAT:- The goods in question are in many cases inputs used for manufacture of furniture although in some cases the goods appear to be finished goods themselves. These are either used by the assessee for manufacture of final products or were cleared as such on payment of central excise duty. The assessee is entitled to cenvat credit against the disputed Bills of Entry subject to verification by the lower authority that the goods in question have been cleared on payment of central excise duty as per Rule 3(5) of Cenvat Credit Rules, 2004 or were used for manufacture of final products. For the limited purpose of the verification, the matter is being remanded to the original authority for verification - Appeal allowed by way of remand.
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