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M/s. India Trimmings Pvt. Ltd. Versus Commissioner of Central Excise, Coimbatore

2016 (6) TMI 608 - CESTAT CHENNAI

Denial of Cenvat credit of service tax paid by Unit-I for Unit-III - Held that:- In absence of any negative finding made by grass root level officers as to the non-existence of Unit-III or no integral connection between Unit-I and Unit-III, which wer .....

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nit-III. - Decided in favour of assessee - E/40401/2015 - FINAL ORDER NO. 40567 / 2016 - Dated:- 1-4-2016 - Shri D.N. Panda, Judicial Member For the Appellant : Ms. D. Naveena, Adv. For the Respondent : Shri K. P. Muralidharan, AC (AR) ORDER It is su .....

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ufacturing operation thereat. Unit-III and Unit-I were integrally connected to achieve the object of manufacture. Such factual aspect was well known to the Development Commissioner as well as Excise authorities through the registration process. The r .....

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