Cenvat credit cannot be denied by holding that the activity is not 'manufacture', when the Department had accepted the Excise duty liability on final products


Last updated: 30 January 2015

Court :
CESTAT, Mumbai

Brief :
The Hon’ble CESTAT, Mumbai relied upon the following case laws: · CCE Surat-III Vs. Creative Enterprises [2009 (235) ELT 0785 (Guj.)] further, upheld by the Hon'ble Supreme Court [2009 (243) ELT A 120 (SC)] · CCE, Pune-III Vs. Ajinkya Enterprises [2013 (294) ELT 0203 (Bom.)]

Citation :
Foam Techniques MFG (I) Pvt. Ltd. Vs. CCE, THANE-I [2015-TIOL-156-CESTAT-MUM]

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Bimal Jain
Published in Excise
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