CENVAT Credit of Excise Duty allowable even if Final Products are Destroyed during Course of Testing: CESTAT [Read Order]

By Shabna Rahim - On October 29, 2023 11:00 am - 2 mins read
CENVAT - Excise Duty - Final Products are Destroyed - Course of Testing - CESTAT - taxscan

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT Credit of Excise Duty is allowable even if the final products are destroyed during testing.  Maruti Suzuki India Ltd, the appellant assessee is engaged in the manufacture of motor vehicles, spares, components, etc., and is availing CENVAT credit…

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