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2020 (11) TMI 238 - AT - Central ExciseCENVAT Credit - credit on FFC & MTOP - CBEC Instruction F.No. 06/03/2013/CX.1 dated 10.11.2014 - HELD THAT:- The Hon’ble High Court in M/S. INOX AIR PRODUCTS PVT. LTD. (PREVIOUSLY, M/S. INOX AIR PRODUCTS LTD.) VERSUS UNION OF INDIA, COMMISSIONER OF CENTRAL EXCISE, M/S. STEEL AUTHORITY OF INDIA LIMITED [2020 (8) TMI 225 - MADRAS HIGH COURT] has considered the disallowance of credit on MTOP & FFC charges and held that the appellant herein has to be allowed to avail the Cenvat credit of MTOP & FFC charges. Further, it has to be noted that the appellant has paid Central Excise duty on these charges and therefore, the department cannot deny the credit availed after collecting the excise duty - demand do not sustain - appeal allowed - decided in favor of appellant.
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