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2011 (4) TMI 445 - AT - Central ExciseCenvat Credit - Bi product / wastage - Provisions of Rule 6(3) is applicable or not - Removal of by products/subsidiary products when such products are exempted from whole of duty - Whether clearances at Nil rate of duty are to be considered as clearances of exempted goods for the purpose of attracting provisions of Rule 6(3) of Cenvat Credit Rules, 2004 requiring payment of 10% of the value of the exempted goods - Held that:- as per the decision of Hon'ble Mumbai High Court in the case of M/s Rallis India Ltd. vs. UoI [2008 -TMI - 32215 - HIGH COURT BOMBAY], provisions of Rule 6(3) are not applicable - Hence, decided in favour of assessee.
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