2014 (12) TMI 624 - AT - Central Excise

Denial of input credit - Activity does not to manufacture - Held that - As the issue is no longer res integra in the light of this Tribunal in the case of Ajinkya Enterprises (2013 (6) TMI 610 - CESTAT MUMBAI) which has been affirmed by the Hon ble Bombay High Court therefore, we hold that the appellant is entitled for CENVAT credit. Accordingly, the impugned order is set aside - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Mumbai allowed the appeal, granting CENVAT credit to the appellant. Input credit was denied initially, but the Tribunal ruled in favor of the appellant based on the activity being considered as manufacturing. The decision was supported by a previous case and affirmed by the Bombay High Court. The impugned order was set aside, and the appeal was allowed with consequential relief.