Manufacturer of Final Product is Entitled to Take Credit of Excise Duty on Capital Goods received in Factory for Production of Final Product: CESTAT [Read Order]

Manufacturer - Final - Product - Take - Credit - Excise - Duty - Capital - Goods - Factory - Production - Final - Product - CESTAT - TAXSCAN

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacturer of final products was entitled to take credit of excise duty on capital goods received in the factory for the production of final products.  Hindustan Zinc Ltd, the respondent-assessee was engaged in the manufacture of Zinc ingots,…

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