Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 878 - HC - Central ExciseEntitlement to avail the credit of duty paid by the input supplier - correctness of denial of credit on the ground that the activity as the input supplier end was a non-manufacturing activity and thus the input supplier should not have paid the duty. HELD THAT:- In the present case, the Tribunal has rightly allowed the appeal of the assessee by observing that even if the activity at the end of the input supplier has been held to be a non-manufacturing activity, the input recipient would be entitled to the credit of the duty so paid by the input manufacturer and rightly set aside the order dated 21.01.2013 passed by the Commissioner of Central Excise Delhi-III Commissionerate, Gurgaon, for recovery of inadmissible Cenvat Credit of Rs.43,55,22,721/- alongwith interest (Annexure A-7). No substantial question of law arises for consideration. The present appeal is dismissed.
|