Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 481 - AT - Central ExciseCENVAT credit - Process amounting to manufacture or not - appellant had undertaken certain process of packing, repacking, labeling, relabeling etc. on this product and discharged duty on the same on clearance of the goods from the factory - whether the appellant is entitled to cenvat credit of duty paid on raw materials which were processed and resulted into finished product and cleared on payment of duty? - HELD THAT:- The issue is no more res integra being covered by the judgment of the Hon’ble Bombay High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [2012 (7) TMI 141 - BOMBAY HIGH COURT] where it was held that once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity docs not amount to manufacture. Appeal allowed - decided in favor of appellant
|