CENVAT Credit - appellant was acting in dual capacity i.e. as ...

Manufacturer-Service Provider Wins CENVAT Credit Case; Dual Role Doesn't Affect Credit Eligibility Under Tax Rules.

November 2, 2019

Case Laws     Central Excise     AT

CENVAT Credit - appellant was acting in dual capacity i.e. as manufacturer and also service provider - Merely because the appellant themselves are the paint manufacturers and raised invoices in their own name but for HPCL site, they cannot be denied the Cenvat credit of duty paid by them.

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