CENVAT Credit availed on trading activity is not admissible

Dorma India Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai held that cenvat credit availed on trading activity is not admissible, accordingly, cenvat credit admissible on common input services needs to be reversed by invoking the extended period of limitation.

Facts-

The appellant is engaged in manufacture of “Automatic Door Operators and Door Closures”

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