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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

CENVAT Credit - Capital Goods - The contention of the Revenue ...


Revenue's Argument on Machinery Size Unsupported; CENVAT Credit on Capital Goods Allowed Due to Proven Transfers.

July 17, 2018

Case Laws     Central Excise     AT

CENVAT Credit - Capital Goods - The contention of the Revenue that they are huge machines and cannot be removed from one premises to other premises is not born out by any evidence whereas the appellant has produced the delivery challan for transfer of the machineries from the main premises to the job-worker premises and it is returned to the main factory. - credit allowed.

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