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2018 (4) TMI 1159 - AT - Central ExciseCENVAT credit - manufacture of dutiable as well as exempt goods - appellants were using plastic crates printed as "Coke/ Coca Cola" as transportation / packing materials for both the dutiable as well as exempted goods - non-maintenance of separate records - Held that: - The issue stands decided in the appellant‟s own case PEPSICO INDIA HOLDINGS PVT. LTD. Versus COMMR. OF C. EX., PONDICHERRY [2007 (4) TMI 84 - CESTAT, CHENNAI], where it was held that Non maintenance of accounts as regards use of credit availed inputs which have already been used once in the packing of final products does not invite the liability of 8% (later 10%) of the sale price of exempted final products as provided in Rule 6 of the CCR ibid - demand cannot sustain - appeal allowed - decided in favor of appellant.
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