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2017 (4) TMI 738 - CESTAT AHMEDABADCENVAT credit - Rule 6(3)(b) of CCR 2004 - manufacture of both dutiable as well as exempted finished goods - non-maintenance of separate books - demand of 10% of the value of the exempted products - Held that: - by virtue of retrospective amendment to Rule 6 of CCR 2004 in the FA, 2010, an assessee is eligible to reverse proportionate Cenvat Credit on Inputs attributable to the exempted products - In the present case also, there is no dispute of the fact that the appellant had already reversed the proportionate credit on the Inputs attributable to the exempted products with interest, hence, the impugned order is accordingly set aside - appeal allowed - decided in favor of assessee.
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