Extracts
M/s Rajguru Impex (India) Pvt. Ltd. Versus Commissioner, Central Excise & Service Tax, Vapi
2015 (10) TMI 1219 - CESTAT AHMEDABAD
Disallowance of CENVAT Credit - Input used in export of exempted product - Held that:- In the case of Drish Shoes Ltd (2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT ), the question before the Hon'ble Himachal Pradesh High Court was whether an assess ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X d in the manufacture of such exempted goods, even if such goods are exported. The Hon'ble High Court held that an assessee manufacturing the goods chargeable to Nil duty, is eligible to avail CENVAT Credit paid on the inputs under the exception claus ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X is no reason to deny the CENVAT Credit to the Appellant. Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal No.E/920/2012-DB - Order No. A/10810 / 2015 - Dated:- 17-6-2015 - MR. P.K. DAS AND MR. P.M. SALEEM, JJ. Fo ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X exported 100% of the manufactured items. The Adjudicating authority disallowed the CENVAT Credit on the ground that the inputs are used in the exempted final product. Further, the final product was cleared without furnishing bond. We find that the i ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X ers Ltd Vs CCE Vapi 2011 (267) ELT 221 (Tri-Ahmd) iv) Jyoti Capsules Vs CCE Kanpur 2009 (236) ELT 667 (Tri-Del) 3. In the case of Drish Shoes Ltd (supra), the question before the Hon'ble Himachal Pradesh High Court was whether an assessee exclusi ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X
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