Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1335 - AT - Central ExciseCENVAT credit - input - Unchained Cold Rolled P.T. Aluminum Coil - Aluminum Trefoil Clamp - whether the appellant, manufacturer of cement is entitled to Cenvat credit on the items in dispute being Unchained Cold Rolled P.T. Aluminum Coil and Aluminum Trefoil Clamp? - Held that:- Both the items in question have been undisputedly used in the factory of production - It is not the case of revenue that the appellant could manufacture the dutiable output without the use of the items in question. Credit on both the items in question, are allowable, as inputs under Rule 2 (k) of CCR, 2004 being used in the factory of production - appeal allowed - decided in favor of appellant.
|