No bar on admissibility of Cenvat credit either as Inputs or Capital goods at any stage of proceedings


Last updated: 22 February 2016

Court :
CESTAT, Kolkata

Brief :
The Hon’ble CESTAT, Kolkata held that since, the Department has dropped six periodical Show Cause Notices issued for the subsequent period following the principle laid down in the Jayaswal Neco Ltd. case, that Cenvat credit is admissible on rails and railway track materials under the Cenvat Credit Rules, 2004 (“the new Credit Rules”), the Department is precluded from challenging the applicability of the said judgment to the present case;

Citation :
Tata Steel Ltd. Vs. Commissioner of Central Excise, Jamshedpur

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Bimal Jain
Published in Excise
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