1

Central Excise - 2008 - TMI - 4097 - CESTAT, NEW DELHI

Credit denied on items used for fabrication of machinery used in manufacture & installation of pollution control equipment - Central Govt made obligatory for factories mfg. industrial spirit, to install pollution control equipment (bio-gas plant) - as per the definition of capital goods during the relevant period all specified goods including pollution control equipment & component, parts & accessories of these goods are entitled for credit as capital goods - therefore, credit is allowed

2

Central Excise - 2008 - TMI - 4096 - CESTAT, NEW DELHI

Manufacture of acrylic mink blankets - waste arise during mfg. of goods to be exported - credit of inputs contained on waste is refundable or not - refund is admissible in respect of inputs used in the manufacture of final product which are cleared for export- no dispute regarding the use of inputs in the manufacture of final products which was cleared for export - no prohibition under the Rules for claiming refund in respect of credit on inputs contained in the waste - revenue appeal dismissed

3

Central Excise - 2008 - TMI - 4095 - CESTAT, NEW DELHI

Credit denied & penalties imposed on ground that invoice on the strength of which the credit was availed, was computer generated, & name of appellant was hand written - Circular 441/7/99-CX clarified that credit shall not be denied on procedural lapse if duty paid goods were used in the factory - assessee's invoice contains the details viz description of the goods, AV, name & address of factory or warehouse where the goods are to be received - in view of this, denial of credit not sustainable

4

Central Excise - 2008 - TMI - 4094 - CESTAT, BANGALORE

Credit availed on granules used in mfg. of final good - waste & scrap generated during manufacture - waste is an excisable commodity & is removed on payment of duty so there is no requirement of reversing the credit on it which is cleared for home consumption - when assessee has reversed credit on inputs contained in goods to be exported to claim drawback, there is no justification for demanding credit availed by the appellants on the scrap generated, which was only cleared on payment of duty

5

Central Excise - 2008 - TMI - 4093 - HIGH COURT BOMBAY

Ethyl Alcohol was partly used in the mfg. of denatured Ethyl Alcohol & partly in the mfg. of Indian Made Foreign Liquor - assessee reversed credit to the extent of an amount equivalent to 8% of total price of the ethyl alcohol (non-excisable and used as input for production of IMFL) in terms of Rule 6(3)(b) - revenue plea that Rule 6(3) is not applicable, unless the excisable product & non-excisable product are produced by the common process, is non-acceptable - no question of law arise