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2014 (10) TMI 635 - AT - Central ExciseClassification of the product “Cheeselings” - appellant classified the same as ready to eat packaged foods not falling under the category of “Namkeen” - Penalty under Rule 25 of the CER, 2002 - CENVAT Credit - Held that:- appellant is not allowed to take the CENVAT credit, they are required to discharge duty @2% ad valorem and the duty liability would be approx ₹ 25.46 lakhs. If the appellant is allowed to take the CENVAT credit, the duty liability would be 6% ad valorem and the appellant would be eligible take CENVAT credit of ₹ 56 lakhs then the duty liability would be approx. ₹ 23.46 lakhs - partial stay granted.
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