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2016 (11) TMI 1282 - AT - Central ExciseRefund claim - reversal of cenvat credit wrongly - whether the appellant is required to reverse the CENVAT credit availed on inputs and input services attributable to LPG cleared by availing exemption under Notification No. 4/2006-CE dated 01.03.2006 during the period May, 2007 to April, 2008 or other wise? - Held that: - the contention of the appellant cannot be acceptable as there is a specific mention of reversal of CENVAT credit attributable to inputs and input services under Rule 6 (3)(a)(viii) of CCR, 2004 where the Appellants fail to maintain separate records. Reading the definition of the ‘exempted goods’ prescribed at Rule 2(d) of the said CCR Rules,2004 and the said provisions it cannot be said that LPG exempted or chargeable to NIL rate of duty are not required to reverse proportionate CENVAT credit on the inputs attributable to the exempted product. In the present case, the appellant are well aware of the quantum of CENVAT credit on inputs and input services used in our in relation of LPG used for domestic purpose and accordingly reversed the same periodically as per the said Rules - refund not allowed - appeal rejected - decided against appellant-assessee.
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