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2015 (10) TMI 1812 - CESTAT AHMEDABADDenial of CENVAT Credit - whether the CENVAT Credit is to be allowed for the declared stock of Grey Man Made Fabrics (by considering it as input) as per Sr.No.1(c) of Table appended to the Notification No.35/2003-CE(NT), dt.10.04.2003 as amended or as per Sr.No.2 (b) (by considering it as finished goods in stock.) - Held that:- Commissioner (Appeals) following the decision of the Tribunal held that the dealer is introduced between the manufacturer and the processor, the nature of product as input cannot undergo any change, and it would cover under Sr.No.(c) of the said notification. - view was approved by the Hon’ble Gujarat High Court in the case of CCE Ahmedabad-I Vs Rajkamal Textile Traders - [2009 (2) TMI 476 - GUJARAT HIGH COURT ], and dismissed the appeal filed by the Revenue - No reason to interfere in the order of the Commissioner (Appeals). - Decided against Revenue.
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