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2015 (4) TMI 958 - CESTAT AHMEDABADDenial of CENVAT Credit - manufacture of exempted final product - Held that:- Tribunal in the case of Ratnamani Metals & Tubes Limited (2012 (5) TMI 529 - CESTAT, AHMEDABAD) has held that cenvat credit was not permissible on inputs exclusively used in the manufacture of exempted goods. - Commissioner (Appeals) has set-aside the adjudication order on merits and therefore, the alternative submissions of Revenue neutrality and limitation were not considered. In my considered view, the impugned order is not sustainable on merits. But, the respondent should be given an opportunity to place their submissions on limitation and Revenue neutrality before the Commissioner (Appeals). - Matter remanded back - Decided in favour of Revenue.
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