Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 557 - AT - Central ExciseBenefit of CENVAT Credit - manufacture of exempted and dutiable finished products - contravention of the provisions of Rule 57AD of the erstwhile Rules - Held that:- In the case of Burn Standard Co. Ltd. (2013 (2) TMI 35 - Madras High Court) the period of dispute was Apr.'08 to Dec.'08 under Rule 6 of the Cenvat Credit Rules. The Tribunal set aside the order and allowed the appeal by remanding the matter to the adjudicating authority to decide the matter afresh in the light of retrospective amendment to the Rules along with application filed by the assessee under Section 73 of the Finance Act, 2010. In the present case the period of dispute is March, 2000 to Jan.'01 under Rule 57CC/57AD of the erstwhile Central Excise Rules, 1944 and Revenue had not disputed the reversal of credit of ₹ 11,342/- in their grounds of appeal. - Decided against Revenue.
|