2017 (8) TMI 1651 - HC - Central Excise

CENVAT Credit - movement of clinker by the assessee does not include the removal from the place - should be treated as place of removal in terms of the statutory provisions in the Central Excise Act - HELD THAT - There are no substantial question of law arises at the instance of the Revenue in this appeal, to be answered in its favour. Appeal dismissed.

Summary

The Chhattisgarh High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944. The movement of clinker by the assessee does not constitute removal from the place of removal as per statutory provisions. The Tribunal's decision was affirmed, and no substantial question of law was found in favor of the Revenue.