𝗖𝗮𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗯𝗲 𝗮𝘃𝗮𝗶𝗹𝗲𝗱 𝗼𝗻 𝘁𝗵𝗲 𝗯𝗮𝘀𝗶𝘀 𝗼𝗳 𝘁𝗵𝗲 𝗽𝗵𝗼𝘁𝗼𝗰𝗼𝗽𝘆 𝗼𝗳 𝗶𝗻𝘃𝗼𝗶𝗰𝗲𝘀 𝗶𝘀𝘀𝘂𝗲𝗱 𝗯𝘆 𝘀𝗲𝗿𝘃𝗶𝗰𝗲 𝗽𝗿𝗼𝘃𝗶𝗱𝗲𝗿𝘀?

𝗖𝗮𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗯𝗲 𝗮𝘃𝗮𝗶𝗹𝗲𝗱 𝗼𝗻 𝘁𝗵𝗲 𝗯𝗮𝘀𝗶𝘀 𝗼𝗳 𝘁𝗵𝗲 𝗽𝗵𝗼𝘁𝗼𝗰𝗼𝗽𝘆 𝗼𝗳 𝗶𝗻𝘃𝗼𝗶𝗰𝗲𝘀 𝗶𝘀𝘀𝘂𝗲𝗱 𝗯𝘆 𝘀𝗲𝗿𝘃𝗶𝗰𝗲 𝗽𝗿𝗼𝘃𝗶𝗱𝗲𝗿𝘀? Tribunal answers this in favour of Assessee.

Department denied the claim of CENVAT Credit only on the presumption that there is a possibility of availing the credit by other units of the appellant but these charges were not part of the Show Cause Notice issued. CESTAT favoured the TaxPayer/Assessee

Title: United Phosphorus vs CCE & ST, Surat-II Authority: CESTAT Ahmedabad Citation: Excise Appeal No. 342 of 2012 Dated: 15-Nov-2022