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2018 (5) TMI 389 - AT - Central ExciseCENVAT credit - inputs/input services have been commonly used in the manufacture of Gabapentine, which was cleared in DTA on payment of duty and also by availing full exemption - non-maintenance of separate records - Held that: - The impugned goods Gabapentine are dutiable and cannot be said to be unconditionally exempted products. They are allowed to be cleared to DTA without payment of duty only as per Notification No. 23/2003. The goods are leviable to nil rate of duty on application of Notification No. 23/2003. In view of the clarification by circular dated 16.09.2016, the contentions put forth by the Revenue in the grounds of appeal will no longer have any relevance. Appeal dismissed - decided against Revenue.
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