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2018 (4) TMI 1083 - CESTAT MUMBAICENVAT credit - 'Acmesole Sole 2183', 'Indole' etc., which are their finished goods and not their input - Rule 16 of Central Excise Rules 2002 - Held that: - though under Cenvat credit Rules, Cenvat credit is allowed only on input but under special provision of above Rule 16, the Cenvat credit is allowed even on the finished goods only on the condition that at the time of re-issue of such finished goods the assessee is required to pay appropriate excise duty. There is no dispute on payment of duty on the re-issue of the goods on which credit was taken, therefore in terms of Rule 16, respondent is entitle for the Credit - credit allowed - appeal dismissed - decided against Revenue.
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