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2017 (7) TMI 678 - CESTAT NEW DELHIBenefit of N/N. 13/2009-CE (NT) dated 03/06/2009 - exemption to zinc Sulphate manufactured and cleared by them during the period January 2007 to 08/10/2007 - Held that: - on the legal principles examined by the Original Authority, the respondents are rightly eligible for the exemption under the said notification. The credit attributable to the inputs used for zinc Sulphate have been reversed and as verified by the Jurisdictional officer, the Original Authority gave his finding - exemption allowed. Quantification of proportionate credit - Held that: - It is not the date of receipt of inputs, which is relevant to calculate the proportionate credit. The credits, irrespective of the rate of receipt of inputs, attributable to inputs used in the manufacture of zinc Sulphate are to be reversed, in proportion. This aspect may be re-verified and confirmed by the jurisdictional authorities - matter on remand. Appeal dismissed - part matter on remand - decided against Revenue.
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