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2019 (1) TMI 1919 - AT - Central ExciseReversal of CENVAT Credit - silver wire - common input services both for exempted as well as dutiable goods - no separate record for actual utilization of input services both for exempted as well as dutiable goods - HELD THAT:- It is a matter of record that respondent-assessee after it has been pointed out by the Audit party has reversed back the appropriate CENVAT credit of input services which have been availed by them and used for manufacture of exempted items, namely, silver wire falling under chapter sub-heading 7106 9210. Rules 6(3AA) has been inserted vide Notification No. 13/2016-CEX(NT) dated 1.3.2016 wherein it is made clear, that a manufacturer who uses common input services both for exempted as well as dutiable goods in that case, he is entitled to calculate the appropriate credit which have been taken towards exempted goods and on his own can reverse the same along with interest - it is found that respondent-assessee on his own after being pointed out has determined the credit which is required to be paid back out of his total credit of inputs and input services along with the interest involved thereon. There is no merit in the appeal of the department - Appeal dismissed - decided against Revenue.
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