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Case Law Details

Case Name : Maruti Suzuki Ltd. Vs CCE (Supreme Court of India)
Related Assessment Year :
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SUMMARY OF CASE LAW The definition of “input” brings within its fold, inputs used for generation of electricity or steam, provided such electricity or steam is used within the factory of production for manufacture of final products or for any other purpose. RELEVANT PARAGRAPH 2. The issue in the present civil appeal is : whether the Department is right in reversing proportionate CENVAT credit to the extent of power wheeled out by the appellant to its sister units, vendors, joint ventures. Basically, in both the civil appeals we are required to construe the word “input” ...
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0 Comments

  1. TLRAVICHANDRAN says:

    We are the producing electric power and supplied to all four states. whether we are are eligible to get cenvat credit since our final product ie electricity is not exciseable. pl confirm

  2. Vipul Patel says:

    Dear Sir,

    I am a manufacturer of a chemical product called 4-CHLORO 2-AMINO PHENOL (in short form 4CAP). My production capacity is 20MT/month. But now a days i have demand of about 40MT/month. I want to purchase 4CAP from market and sell the same product in market. Is it possible for me to do that. If yes then can I avail credit of excise on that purchase.

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