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M/s. Ambey Laboratories Versus CCE, Delhi-I

2015 (7) TMI 1145 - CESTAT NEW DELHI

Disallowance of cenvat credit - condition to be fulfilled for taking cenvat credit - Held that:- The only condition to be fulfilled for taking cenvat credit is that the central excise duty has been suffered on the input and that the input has been received in the factory for use in the intended purpose. No prohibitions have been contained in the said rules, providing for denial of cenvat credit, in the eventuality, where the jurisdictional Central Excise Authorities at the supplier's end have di .....

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s about the classification of the goods, on which cenvat credit has been taken. It is the responsibility of the jurisdictional authorities at the supplier's end to decide the issue of classification. Since the central excise duty has been paid by the supplier manufacturer and that has been accepted by the jurisdictional central excise authorities, the classification or otherwise of the goods at the recipient's end cannot be questioned, in view of the fact that there is no specific prohibition/ s .....

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(Appeals), Central Excise, New Delhi, upholding disallowance of cenvat credit in the adjudication order. 2. Shri Ashwini Sharma, the Id. Advocate appearing for the appellant submits that the disputed goods are inputs for the appellant, which are used in or in relation to manufacture of final products. The Central Excise Duty paid by the supplier manufacturer on such inputs has been taken as cenvat credit by the appellant. He further submits that under the cenvat statute, two conditions have to .....

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ot proper and justified, the Advocate has relied on the following judgments/decisjons of the judicial forum :- 1. KCP Ltd. vs. CCE, Chennai [2013 (295) ELT 353 (SC)] 2. UOI vs. Bharat Aluminium Co. Ltd. [2011 (263) ELT 48 (Chattisgarh) 3. CCE, Rohtak vs. J.B. Fashions Limited [2010 (262) ELT 122 (P&H) 4. CCE, Rajkot vs. Advance Diesels Engines Pvt. Ltd. [2012 (278) ELT 491 (Tri. Ahmd.)] 5. CCE, Hyderabad-III vs. Deepthi Formulation Pvt. Ltd. [2012 (286) ELT 396 (Tri. -Bang.)] 6. Cummins Dies .....

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sion, which entitles the manufacturer to take cenvat credit of various duties and taxes paid on the inputs, capital goods and input services received in the factory of manufacture of final products. The only condition to be fulfilled for taking cenvat credit is that the central excise duty has been suffered on the input and that the input has been received in the factory for use in the intended purpose. No prohibitions have been contained in the said rules, providing for denial of cenvat credit, .....

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