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2015 (10) TMI 288 - AT - Central ExciseCENVAT Credit - reversal of proportionate credit towards exempted goods or the appellant is required to pay 10% amount on the value of exempted goods as per the provision of Rule 6(3) of the Cenvat Credit Rules 2004 - Held that:- the present case is covered by the decision in the case of Swiss Parenterals Pvt. Ltd. vs Commissioner of Central Excise & Service Tax, Ahmedabad [2014 (6) TMI 720 - CESTAT AHMEDABAD] and Global Pharmatech Pvt Ltd. [2011 (1) TMI 234 - CESTAT, CHENNAI] The only aspect required to be verified is whether amounts proportionate to exempted goods stand reversed as per appellant's Letter dated 28.10.2010, alongwith interest, as agitated by learned AR - Matter remanded back - Decided in favour of assessee.
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