2007 (2) TMI 141 - HC - Central Excise

Cenvat/Modvat Revenue contended that whether a manufacturer can avail Cenvat credit on input which are not used by them in or in relation to manufacture of their final product Held that once assessee-respondent paid the excise duty entitled to avail the Cenvat credit

Summary

The High Court, Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against the CESTAT's order. The court ruled that a manufacturer can avail Cenvat credit on inputs not used in the final product manufacturing if excise duty is paid. The appeal was dismissed as no substantial question of law was found.