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Commissioner of Central Excise, Customs (Adjudication) -Surat-II Versus United Phosphorus Ltd

2015 (10) TMI 1229 - CESTAT AHMEDABAD

Denial of CENVAT Credit - appellant cleared the input as such to their sister unit on payment of Central Excise duty equivalent to the amount of credit availed on such input - Held that:- Respondents were engaged in the manufacture of excisable goods .....

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e duty equivalent to the amount of credit availed on such input. We find that the Tribunal in the case of Silvasa Machines vs Commissioner of central Excise, Vapi [2012 (11) TMI 772 - CESTAT, AHMEDABAD] decided the issue in favour of the appellant - .....

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or The Revenue : Shri J Nair, Authorised Representative Per : Mr.P.K. Das, Revenue filed this appeal against the order of the Commissioner (Appeals), where the adjudication order was set aside. 2. After hearing both the sides and on perusal of record .....

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pellant cleared the input as such to their sister unit on payment of Central Excise duty equivalent to the amount of credit availed on such input. We find that the Tribunal in the case of Silvasa Machines vs Commissioner of central Excise, Vapi [2012 .....

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lso one of the member) has clearly reproduced C.B.E.&C. Circular No. 6/39/2000-CX.1, dated 1-7-2002, wherein the Board has laid down the guidelines for valuation of the goods/inputs which are removed as such from the factory. On perusal of the sa .....

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