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Manufacturer who is also service provider not required to maintain separate CENVAT accounts
Case Law Details
- Case Name
- CCE Vs M/s Lakshmi Technology And Engineering Industries Ltd. (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Rule 3(1) of the CENVAT Credit Rules permits credit to a manufacturer of final product or a service provider of taxable service. If a person manufactures only excisable goods, he is entitled to take credit of not only excise duties paid on capital goods and inputs but also additional duty of customs paid under the Customs Tariff Act in respect of imported inputs and capital goods and also service tax paid on the input services utilized in or in relation to the manufacture of the excisable goods.
In other words, a manufacturer of excisable goods is entitled to use the credit from a common pool ...
