Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 255 - AT - Central ExciseCENVAT Credit - input services - Advertisement service and Storage/Ware housing service which are used for end product i.e. paint - appellant manufactures intermediate chemicals Phthalic Anhydride for their own another unit - HELD THAT:- There is no dispute that the appellant is engaged in manufacture of intermediate Chemicals namely Phathalic and the same was used in the manufacture in their own another unit therefore, the common service i.e. advertisement and storage and Ware housing can be attributed to both i.e. paint manufacturing as well as intermediate product i.e. chemical manufacturing therefore, the appellant have rightly taken the proportionate credit in respect of Advertisement service & Storage and ware housing service. The appellant have rightly taken the credit - Appeal allowed - decided in favor of appellant.
|