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2018 (7) TMI 1710 - CESTAT ALLAHABADCENVAT Credit - credit was denied in terms of Rule 11(3) of Cenvat Credit Rules, 2004 - Held that:- As per Rule 11(3)(ii), if the final goods is exempted absolutely then the whole of the credit lying in Cenvat Credit shall lapse - Admittedly, in the case in hand, the product manufactured by the appellant is exempt conditionally as Notification No. 04/2006 dated 01.03.2006 at Sr. No. 90 exempts the goods manufactured by the appellant upto 3500 MT. Therefore, the exemption under the said notification is not absolute - the provisions of Rule 11(3)(ii) of the Rules are not applicable to the facts of this case and the condition of Rule 11(3)(i) of the Rules has been complied with by the appellant - credit allowed - appeal allowed - decided in favor of appellant. CENVAT Credit - time limitation - the Cenvat Credit has been utilized by the appellant in the month of June, 2010 for payment of duty of the said month - Held that:- The SCN issued to the appellant on 03.08.2011 is barred by limitation, as the availment of Cenvat Credit was well known to the Department in advance. Therefore, the extended period is not invokable - appeal allowed. Appeal allowed - decided in favor of appellant.
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