Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 1471 - AT - Central ExciseCENVAT Credit - inputs gone in the manufacture of the final product viz. LPG cleared at NIL rate of duty under Notfn. No.4/2006-CE dated 1.3.2006, as amended - HELD THAT:- The issue involved in the present two appeals is no longer res integra and covered by the decision of the Tribunal in appellant’s own case RELIANCE INDUSTRIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2022 (11) TMI 923 - CESTAT MUMBAI] where it was held that the principle stands established that rule 6 of CENVAT Credit Rules, 2004 is inoperable ab initio in such clearances and the credit was allowed. There are no merits in the impugned order and the same is set aside - appeal allowed.
|