TMI Blog2018 (9) TMI 1653X X X X Extracts X X X X X X X X Extracts X X X X ..... tionately to all the units. Held that:- The said issue is decided in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS DASHION LTD [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that There is nothing in the said Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons dis-entitle an input service distributor from availing Cenvat credit unles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erabad, Bangalore, Manali. Further, they have two units at Uttaranchal where flash lights / dry cell batteries are manufactured. All these units except the two units at Uttaranchal avail CENVAT credit on inputs, capital goods and input services. On verification of ER-I returns, it was observed that they have availed credit on the basis of the invoices issued by their corporate office at Kolkata an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtionate to their turnover. That the said issue is decided in the case of Commissioner of Central Excise Vs. Dashion Ltd. 2016 (41) STR 884 (Guj.) and that the department vide its Circular No. 10632/2018-CX dated 16.2.2018 has accepted the said decision. It is also pointed out by him that in Commissioner of Central Excise Vs. Ecof Industries Ltd. 2011 (23) STR 33 (Kar.), the very same view has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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