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Central Excise - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Admissibility of credit on the TBA machine - The appellants ...


Credit Denial on TBA Machine for 'Aqua Bailey' Found Unjustified Due to Lack of Exclusive Use Evidence.

February 25, 2022

Case Laws     Central Excise     AT

Admissibility of credit on the TBA machine - The appellants claim that they had utilised the machine for manufacture of ‘Aqua Bailey’ though on trial basis and the same was not successful. - It is not the case of the department that the appellant used the capital goods exclusively in the manufacture of exempted products or in provision of exempted services. - credit cannot be denied - AT

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