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2019 (1) TMI 1028 - AT - Central ExciseCENVAT Credit - input - iron scrap generated at the appellant’s end as job workers for M/s. BHEL, Tiruchirapalli - M/s. BHEL, Tiruchirapalli, have paid excise duty on the entire quantity of scrap generated by the appellant - Held that:- What is important is that the generated waste and scrap should suffer from excise duty, as applicable. That in this case, it is not disputed that M/s. BHEL, Tiruchirapalli, have paid excise duty on the entire quantity of scrap generated by the appellant. It is also not disputed that they have taken the Credit only based on such invoices - The matter is fully covered by the decision in M/s. Dynamic Dish India Ltd. [2013 (10) TMI 943 - CESTAT BANGALORE] - credit allowed - appeal allowed - decided in favor of appellant.
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