Manufacturer can claim Cenvat credit on unused inputs under Central Excise Act

The High Court, Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against the CESTAT's order. The court ruled that a manufacturer can avail Cenvat credit on inputs not used in the final product manufacturing if excise duty is paid. The appeal was dismissed as no substantial question of law was found.

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The High Court, Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against the CESTAT's order. The court ruled that a manufacturer can avail Cenvat credit on inputs not used in the final product manufacturing if excise duty is paid. The appeal was dismissed as no substantial question of law was found.

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