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2012 (2) TMI 104 - CESTAT, NEW DELHICenvat - Common Modvatable inputs used in the manufacture of exempted as well as dutiable products – manufacture of biscuit - demand confirmed @ 10% of the value of the exempted products – appellant contested for reversal of Modvat credit relatable to inputs used in the manufacture of exempted final products – Held that:- In view of decision in case of CCE vs Maize Products(2008 - TMI - 48307 - High Court Of Gujarat At Ahmedabad), assessee can be directed even at the appeal stage to quantify the quantum of Modvat credit required to be reversed by them. Accordingly we set aside the order and remand the matter to the original adjudicating authority to quantify the credit along with the interest required to be reversed by them – Decided in favor of assessee.
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