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2019 (1) TMI 1223 - AT - Central ExciseCENVAT Credit - Scope of SCN - manufacturing of exempted goods as well as dutiable goods - Rule 6 (1), (2) and (3) of the CENVAT Credit Rules 2004 - denial on the ground that the biscuits which were cleared for export are exempted if they are cleared locally - Scope of SCN - Held that:- The impugned order has traversed beyond the allegations in the show-cause notice, wherein the adjudicating authority was directed for further consequential action under Rule 5 of CENVAT Credit Rules 2004. This part of the order of the adjudicating authority is clearly beyond the scope of the show-cause notice as these were the reasons given for seeking rejection of refund claims. The provisions of Rule 3 (4), will apply in favour of the appellant which discusses about the eligibility to avail CENVAT credit on capital goods if they are used for manufacturing of dutiable as well as exempted goods - Appeal disposed off.
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