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2019 (10) TMI 222 - HC - Central ExciseUtilization of accumulated CENVAT / MODVAT credit - Money credit Scheme - nexus/connection with the final product - whether the credit can be availed by the petitioner through an unconnected final product? - Utilization of balance of credit in the absence of N/N. 45/89-CE dated 11.10.1989 - HELD THAT:- This court on consideration of the notification dated 11th October, 1989 had ruled that Cenvat credit could be utilised in any unit of the same manufacturer. It did not lay down any ratio that the two final products could be different. It only said that manufacture could take place in different units of the same manufacture. The respondents should consider the request of the appellants made by the letter dated 18th October, 2016 read with the departmental reply dated 11th November, 2016 in a proper proceeding constituted by the respondents, attended by the appellants and the departmental representatives, hearing them, taking into account various decisions and the observations made, within 4 months of communication of this order. Appeal disposed off.
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