Manufacturer is Eligible to Avail CENVAT credit of Custom duty on Inputs used for Manufacture and Fabrication of “capital goods” u/r 3 of CENVAT Credit Rules: CESTAT [Read Order]

By Shabna Rahim - On July 21, 2023 2:00 pm - 2 mins read

Manufacturer - Manufacturer is Eligible - Manufacturer is Eligible to Avail CENVAT credit - CENVAT credit - Custom duty - Inputs - Fabrication - taxscan

The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacturer was eligible to avail of the CENVAT credit of custom duty on inputs used for the manufacture and fabrication of capital goods under rule 3 of the CENVAT Credit rules,2004. Dhampur Sugar Mills Ltd, the appellant assessee appealed…

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