2011 (1) TMI 285 - HC - Central Excise

Cenvat Credit - Rule 6(1)of CENVAT Credit Rules 2002 - Whether Tribunal has erred in law by not appreciating that the Cenvat Credit shall not be allowed on such quantity of inputs which is used in the manufacture of exempted goods - As per the case of Commissioner of Central Excise Panchkula Vs. M/s H.M.T. (T.D.) Ltd. Pinjore the question has been answered against the revenue.

Summary

The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944. The appeal raised questions regarding CENVAT Credit Rules, 2002 and a Supreme Court judgment, but was dismissed due to a previous court order on a similar question.