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2019 (11) TMI 288 - AT - Central ExciseRejection of Remission of duty - destruction of final product as also semi finished goods and raw materials - Cenvat credit - inputs lying ‘as such’ or as contained in the semi finished goods - HELD THAT:- Reliance stands placed on the Tribunal’s Order in the case of VFC Industries Pvt. Ltd. [2016 (9) TMI 1020 - CESTAT AHMEDABAD] by Commissioner (Appeals), which has clearly held that eligibility criteria of using inputs in or in relation to manufacture of Final Product is not satisfied as the inputs were lying in stock and were destroyed before being used and as such he has held that the same require reversal of Cenvat credit. Reference by the appellant to the decision of the Tribunal in the case of Arihant Studs Ltd. [2015 (11) TMI 661 - CESTAT NEW DELHI] is not appropriate, inasmuch as, the issue in that case was remission of duty in respect of the Final destroyed products. Appeal dismissed - decided against appellant.
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