Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1095 - AT - Central ExciseCENVAT credit - demand on the ground that the appellant-unit removed some to the Export Oriented Unit against permissions issued by the officer having jurisdiction over the EOU between July 2004 and March 2005 for which notice was issued on 4th August 2005 for breach of condition of N/N. 22/2003-CE dated 31st March 2003 - Held that: - there is no bar on a manufacturing facility removing inputs as such for any reason that may have motivated such removal. CENVAT Credit Rules, 2004 require that, if CENVAT credit has been availed on such inputs on procurement, duty to that extent must be made good. Admittedly, appellant has done so. Therefore, the transfer from appellant unit to their sister-undertaking has been of duty-paid goods and is a transaction that is clearly outside the purview of Central Excise Act, 1944 - appeal allowed - decided in favor of appellant.
|