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Case Law Details

Case Name : Morganite Crucible (India) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai)
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Morganite Crucible (India) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai)

In a recent case, M/s. Morganite Crucible (India) Ltd. v. Commissioner of Central Excise & Service Tax [Excise Appeal No. 86235 of 2019 dated June 13, 2023], the CESTAT in Mumbai made a significant ruling. The order that restricted the assessee from availing credit related to one of its units was set aside. The CESTAT held that the utilization of credit by any unit within the same entity would not cause an

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