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2017 (12) TMI 436 - CESTAT AHMEDABADCENVAT credit - manufacture of dutiable as well as exempt goods - Held that: - even though specifically the appellant had submitted that out of the total credit of ₹ 35,82,694/- the amount of ₹ 30,38,664/- pertains to clearance of dutiable goods and only ₹ 5,54,030/- pertains to clearance of 100% made up articles i.e. exempted goods, therefore, credit availed on inputs attributable to exempted product only to be reversed, no finding has been recorded by the Ld. Commissioner in the impugned order - the matter is remanded to the Adjudicating Authority to ascertain the quantum of credit required to be reversed - appeal allowed by way of remand.
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