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2019 (3) TMI 1174 - AT - Central ExciseReversal of CENVAT Credit - exempt goods-by-product - granulated slag - common input/input services used for taxable as well as exempt goods - no separate inventory of input and input service has been maintained - Rule 6(3) of CENVAT Credit Rules, 2004 - Held that:- This issue is no more res integra and has been settled in favour of the assessee in the case of M/S. MUKAND LTD VERSUS COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAUM [2018 (11) TMI 12 - CESTAT BANGALORE], where it was held that It is well settled that slag arising in the course of manufacture of iron and steel is a waste and that the provisions of Rule 6 of CCR, 2004 are not attracted - demand do not sustain - appeal dismissed - decided against Revenue.
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