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2018 (5) TMI 1656 - AT - Central ExciseRecovery of CENVAT credit - Remission of duty - inputs contained in finished goods, semifinished goods and returned defective goods which was destroyed in fire - Held that:- This Tribunal in the case of UNIMERS INDIA LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, BELAPUR [2018 (1) TMI 357 - CESTAT MUMBAI] whereby the order of the Commissioner directing the appellant to reverse the credit stand modified - the appellant was not required to reverse the Cenvat Credit. Also see JOY FOAM PVT. LTD case [2015 (7) TMI 386 - MADRAS HIGH COURT] Demand of the Cenvat Credit does not sustain - appeal allowed - decided in favor of appellant.
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