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2015 (11) TMI 1560 - AT - Central ExciseCenvat credit - PE/PVC compound granules - supplier of inputs have not manufactured the goods - Held that:- the supplier has paid the duty on the raw material procured by the appellant and appellant have also paid duty to the supplier of the goods. As per Rule 3 of the Cenvat Credit Rules, 2004 the assessee who procures inputs on payment of duty, is entitled to take Cenvat credit on the same. Therefore, Rule 3 of the Cenvat Credit Rules, 2004 mandates that when appellant has suffered duty, appellant is entitled to take Cenvat credit. Hence, the appellant has correctly availed Cenvat credit on duty paid inputs. Further, the appellant have no concern whether supplier has manufactured the inputs or not and the adjudicating authority cannot proceed against the appellant to deny Cenvat credit in such a case. - Decided in favour of appellant
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