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Central Excise - Highlights / Catch Notes

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When the use of capital goods for manufacture of refined ...


Cenvat Credit on Capital Goods Allowed for Refining Canola Oil Despite Exemption on Main Product, Duty on By-product Applies.

November 25, 2013

Case Laws     Central Excise     AT

When the use of capital goods for manufacture of refined vegetable oil from canola vegetable oil, a dutiable by-product also emerges, cenvat credit cannot be denied in respect of the capital goods on the ground that the main product - refined vegetable oil was fully exempted from duty - AT

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