2013 (5) TMI 916 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT New Delhi ruled in favor of the Appellant, a manufacturer of dutiable goods, allowing them to claim input credit of service tax against duty liability on goods cleared to principal manufacturer under Notification No.214/86-CE. The department's denial of setoff was overturned as the goods were not exempted. Stay application and appeal were both allowed.