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2018 (1) TMI 967 - AT - Central ExciseCENVAT credit on inputs used to manufacture goods, which are cleared on payment of duty - Manufacture taking place or not? - Held that: - without adverting to the fact as to whether the activities undertaken by the appellant amount to manufacture or not, it stands well settled that even if the activity undertaken by an assessee does not amount to manufacture of the final products which stands cleared on payment of duty, the benefit of cenvat credit cannot be disallowed - Inasmuch as the final product stands cleared by the appellant on payment of duty, we are of the view that the credit cannot be disallowed to the appellant - appeal allowed - decided in favor of appellant.
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