Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 809 - AT - Central ExciseBenefit of N/N. 52/2003 and N/N. 22/2003 - raw materials, capital goods imported and locally procured - whether the inputs and capital goods used in R&D is eligible for exemption from duty and whether the input services used in R&D is eligible for Cenvat credit? Held that: - after the R&D process the samples of the final products undergo test and then are manufactured and exported by the appellants. It is very much clear that the R&D activities are directly linked to the process of manufacture of the final products of the appellants. The appellants being a 100% EOU, the finished products are exported. Therefore, the availment of concession of duty on inputs and capital goods and Cenvat credit on input services is fully in order. Appeal allowed - decided in favor of appellant.
|