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2018 (9) TMI 164 - AT - Central ExciseCENVAT Credit - common inputs used in manufacture of taxable as well as exempt goods - electricity - case of the department is that input Carbon Black Feed Stock is a common input which is used to manufacture dutiable final product namely, Carbon Black and Electricity which falls under Central Excise Tariff Heading 27160000 on which no rate of duty is prescribed - Rule 6 of CENVAT Credit Rules, 2004. Held that:- Very same issue in the appellant’s own case has been decided by this Tribunal in M/S PHILIPS CARBON BLACK LTD VERSUS COMMISSIONER OF CENTRAL EXCISE-RAJKOT [2015 (10) TMI 338 - CESTAT AHMEDABAD], where it was held that appellant not liable to pay the amount 8% / 10% on value of the electricity under Rule 6 of the Cenvat Credit Rules - credit allowed - appeal allowed - decided in favor of appellant.
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