Case Law Details
Case Name : Senor Metals Pvt Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
Appeal Number : Excise Tax Appeal No. 12694 of 2014- DB
Date of Judgement/Order : 24/07/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Senor Metals Pvt Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
The CESTAT Ahmedabad recently reviewed a case concerning the Cenvat Credit Rules, 2004. The appeal was filed by Senor Metals Pvt Ltd against C.C.E. & S.T.-Rajkot. The case questioned whether clearance of ferrous (iron and steel) scrap from imported brass scrap after a sorting and melting process could be considered as removal of inputs under Rule 3(5) of the CENVAT Credit Rules, 2004.
In a ruling that resolved long-sta
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