CENVAT Credit of Excise Duty allowable on ‘Transformer oil’ which used for manufacture of transformer: CESTAT quashes reversal of CENVAT Credit [Read Order]

By Shabna Rahim - On November 11, 2023 2:30 pm - 2 mins read

CENVAT Credit - Excise Duty -Transformer oiL-Manufacture of Transformer-CESTAT - CENVAT credit-TAXSCAN

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty is allowable on transformer oil which was used for the manufacture of the transformer. Indo Tech Transformers Ltd, the respondent-assessee was engaged in the manufacture of transformers and their parts falling under Chapter Heading…

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