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2009 (7) TMI 726 - GUJARAT HIGH COURTCenvat - The issue involved in that case before the Tribunal was whether Modvat credit can be denied, when goods manufactured utilizing Modvat inputs in their factories but transferred to their another unit for further manufacture of dutiable final products in the said other unit. Glyoxal 40% manufactured and cleared under Notification No. 217/86-C.E. to another factory of same manufacturer for manufacture of dutiable goods . credit sought to be denied by the revenue on the ground that the goods not used in factory of production. Held that – mechanical application of said Rule be avoided. Rule 57c should not be strictly construed disregarding fact that Notification is essentially based on Modvat Scheme and amendment by Notification No. 97/89-C.E.was to facilitate such removal from one factory to another of same manufacturer. Credit not deniable.
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