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2013 (8) TMI 466 - AT - Central ExciseRule 6(3)(b) of Cenvat credit Rules – No separate accounts maintained for dutiable as well as exempted goods - Appellant is engaged in the manufacture of barley malt – Records revealed the manufacture of malt culms and jao bhusi (cattle feed) - Appellant’s contention is that jao bhusi and malt culms are not their product but only a waste – Held that:- Fact that these goods i.e. malt culms and jao bhusi are regularly being sold by them at the nil rate of duty. Since goods Jao bhusi and the malt culm are cleared at nil rate of duty and appellant is not maintaining separate accounts for dutiable goods as well as for exempted goods - Rule 6(3) are squarely applicable – Decided against the Assessee.
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