Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 337 - AT - Central ExciseCENVAT credit - procurement of input from 100% EOU - The EOU cleared inputs to the appellant by paying duty under Serial No. 3 of the Notification No. 23/2003-CE dated 31.03.2003 - whether the appellant is entitled to CENVAT credit? - Held that: - In this case the payment of duty under serial no. 3 of notification 23/2003 is not disputed by the parties. The duty cost on the appellant is to verify that the 100% EOU has paid duty under sr. No. 3 of the said notification when the duty has been paid under sr. No. 3 of under notification 23/2003-CE, the same is sufficient to entitlement to the credit to the appellant. In that circumstance, I hold that the appellant has correctly availed the cenvat credit. Therefore, the impugned order deserves no merits, hence set aside - CENVAT credit allowed - appeal allowed - decided in favor of appellant-assessee.
|