2017 (2) TMI 1200 - AT - Central Excise

CENVAT credit - capital goods - job-work - whether job worker is entitled to capital goods credit in respect of the capital goods used in the manufacture of the job-worked goods for the principal manufacturer? - Held that - reliance placed in the case of in the case of CCE Chennai-IV Vs Kyungshin Industrial Motherson Ltd. 2015 (11) TMI 899 - MADRAS HIGH COURT , where it was held that availment of Modvat Credit on capital goods to be job work is in order - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal stating that a job worker is entitled to capital goods credit for goods used in manufacturing job-worked goods for the principal manufacturer, based on a judgement from the High Court of Madras. (Citation: 2017 (2) TMI 1200 - CESTAT, Chennai)