Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 380 - AT - Central ExciseCENVAT credit - credit availed inputs used in manufacture of dutiable as well as exempt goods - The department has made out case that for credit of input has been availed and the same has been used for the manufacture of dutiable as well as exempted goods, respondent is required to pay an amount equal to 8-10% total price of the exempted goods as provided u/r 6(3) of CCR, 2004 - Held that: - the respondent had availed the credit on the inputs at the time of receipt but at the time of clearance of the final product under exemption, the said credit was reversed. In this situation, it is the case as if the cenvat credit was not availed by the respondent - Provision of Rule 6(3)(b) is applicable only in case when the appellant availed the cenvat credit. However in the facts of the present case Rule 6(3)(b) has no application - appeal dismissed - decided against Revenue.
|