Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1815 - AT - Central ExciseDenial of CENVAT Credit - Whether the cenvat credit is available equal to Additional duty paid under Section 3 of the Customs Tariff Act, 1975 or equal to 50% of the Additional Duty leviable, when the supplier of the goods (100%) availed exemption of 50% of the duty payable in terms of Notification No. 2/95-CE dated 04.1.1995. - Held that:- Authorised Representative for the Revenue mentions that in the facts of the present case the Larger Bench decision is not applicable. In my considered view, it would be proper that the matter should be examined on the facts of the case, by the adjudicating authority in the light of Larger Bench decision, including the issue of demand is barred by limitation. - Impugned order is set-aside and matter is remanded to the adjudicating authority to decide afresh - Decided in favour of assessee.
|