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2015 (10) TMI 129 - AT - Central ExciseDenial of CENVAT Credit - Furnace Oil - Notification No. 214/1986 dtd 25.3.1986 - Held that:- Furnace oil used in the manufacture of final product cleared on job work material under exemption Notification No 214/86-CE. The Commissioner (Appeals) observed that the appellant cannot take the cenvat credit of inputs, which has been used in the manufacture of goods cleared under the exemption notification. I find that the appellants” own case as reported in [2009 (5) TMI 734 - CESTAT, AHMEDABAD] on the identical facts allowed the appeal on identical issue - So, the appellant is eligible to avail cenvat credit on merit and the finding of the Commission (Appeals) is not sustainable - Decided in favour of assessee.
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