Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 500 - AT - Central ExcisePenalty u/s 14 & 15(1) of CER, 2004 - reversal of CENVAT credit - rendering of taxable as well as exempt services - N/N. 82/84 CE dated 31.03.1984 - Held that: - similar issue decided in the case of DHARAMSI MORARJI CHEMICAL CO. LTD. Versus COMMR. OF C. EX., RAIGAD [2010 (3) TMI 561 - CESTAT MUMBAI], where the very same rule 6 of Cenvat Credit Rules was invoked, where the Bench has held that the provisions of Rules are not attracted in case in hand where CT-3 certificate has been issued - credit allowed - appeal allowed - decided in favor of appellant.
|