Cenvat Credit on inputs used in manufacture of product which is further utilized for manufacture of dutiable final product allowed

NEO Structo Construction Ltd Vs C.C.E. & S.T.-Surat-I (CESTAT Ahmedabad) CESTAT Ahmedabad held that Cenvat Credit of duty paid on inputs used in manufacture of final products cleared without payment of duty and which is further utilized for manufacture of final products on which duty is paid is allowable. Facts- The appellant had entered agreement with M/s L&T, Hazira for fabrication of ACN Reactor. The work essentially involved fabrication and assembly as per drawing provided by M/s L&T, Hazira. This ACN reactor fabricated by the appellant was to be used by M/s L&T, Hazira as ...