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2019 (7) TMI 484 - AT - Central ExciseCENVAT credit - input credit - purchase of finished/semifinished AC pressure pipes, which they have cleared on payment of duty - HELD THAT:- As per the law laid down by Hon'ble Bombay High Court in THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [2012 (7) TMI 141 - BOMBAY HIGH COURT] and by the Gujarat High Court in COMMISSIONER OF CENTRAL EXCISE VERSUS DELTA CORPORATION [2013 (2) TMI 31 - GUJARAT HIGH COURT] where it was held that Once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity does not amount to manufacture. Credit need not be reversed - appeal allowed - decided in favor of appellant.
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