Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1954 - AT - Central ExciseRecovery of CENVAT credit - credit availed in excess - certain facilities provided to supplier and the cost thereof had been incorrectly included assessable value for levy of duties of central excise on the clearances effected to appellants - HELD THAT:- The dispute stands settled by the decision of the Tribunal in COMMISSIONER OF C. EX., HYDERABAD VERSUS AUROBINDO PHARMA LTD. [2009 (3) TMI 908 - CESTAT BANGALORE] where it was held that eligibility for credit arises on payment of duty and wage in manufacture of excisable goods, the recovery of CENVAT credit in impugned order is not proper. Appeal allowed - decided in favor of appellant.
|