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2012 (9) TMI 740 - AT - Central ExciseCenvat credit – manufacture of both dutiable and exempted products - Sodium citrate was a common input used in the manufacture of both the dutiable and exempted products - only 25 kgs. of the chemical was received by them and credit of Rs. 252/- taken thereon - Out of the said quantity of sodium citrate, only 146 grams were used in the manufacture of exempted product, which involved MODVAT/CENVAT credit of Rs. 1.50 - entire credit of Rs. 252/- on sodium citrate was also reversed - original authority, in adjudication of the relevant show-cause notice, directed them to pay 8% of the value of the exempted product cleared from their factory during the said period, amounting to over Rs. 30.5 lakhs - action of the original authority amused the first appellate authority which, however, set aside - appeal dismissed
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