Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 742 - AT - Central ExciseCENVAT credit - intermediate product - Modifier - the credits taken and utilised by the assessee on the item Modifier for further manufacture of Modified Bitumen for the period from January 2005 to December 2006 appeared irregular - Held that: - the respondent has manufactured the modifier by mixing together crumbed rubber, Gilsonite and Sulphur and this modifier is used in the manufacture of CRMB - the respondent has also raised an invoice on HPCL clearly showing that modifier has been sold to HPCL and the same is consigned to HPCL and this has been done only to save the cost of packing and transportation - the respondent has rightly taken the CENVAT credit on the said modifier which was used for the manufacture of CRMB on which the duty has been paid - appeal dismissed - decided against Revenue.
|