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2019 (4) TMI 1828 - CESTAT NEW DELHICENVAT Credit - SSI Exemption - value based exemption - whether Rule 6(3) of Cenvat Credit Rules, 2004 is attracted on clearance of goods, under value based exemption / SSI exemption under N/N. 8/2003-CE? HELD THAT:- The learned Commissioner has resorted to stretching the law, which is not permissible. As exempted goods are defined in the Cenvat Credit Rules, which does not include any exemption under Section 5A of the Central Excise Act but only includes goods exempt specifically under N/N. 1/2011-CE and 12/2012-CE. The learned Commissioner (Appeals) have erred in interpreting the provisions of Cenvat Credit Rules and accordingly reached an irrational conclusion - the order in original is restored - appeal allowed - decided in favor of appellant.
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