Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 41 - CESTAT CHANDIGARHReversal of CENVAT credit - Rule 6(3) of CCR, 2004 - maintenance of separate account of inputs / input services for manufacturing of dutiable as well as exempted goods - demand on the ground that the intimation given under Rule 6(3A) of the Cenvat Credit Rules, 2004 was given after April 2008 and hence the appellant had no option but to pay 10% of the amount pertaining to exempted goods - the appellant submits that the exercise of the option is procedural and hence the amendment can be applied retrospectively - Held that: - This Tribunal in the case of CCE vs. Ludhiana Beverages (P) Ltd [2016 (12) TMI 213 - CESTAT CHANDIGARH] has held that once the cenvat credit attributable to exempted goods is reversed, that fulfills the requirements of Rule 6(3) - appeal allowed - decided in favor of appellant.
|