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2015 (10) TMI 2836 - AT - Central ExciseCENVAT Credit - supplier not paying duty on inputs - Revenue is of the view that as the supplier of these inputs namely SE copper wire is not liable to pay duty as SE Copper wire is not dutiable, therefore, the respondent is not entitled to take Cenvat credit - HELD THAT:- The facts of the case are not in dispute. As the respondent has paid the duty on SE Copper wire purchased from the supplier and taken the Cenvat credit. Although SE Copper wire is not dutiable but the respondent has paid the duty, they have taken Cenvat credit correctly as per Rule 3 of the Cenvat Credit Rules, 2004. There are no merit in the Revenue’s appeal - appeal of Revenue dismissed.
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