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2019 (4) TMI 745 - AT - Central Excise100% EOU - CENVAT Credit - common inputs used for exempted and dutiable goods - non-maintenance of separate records - Rule 6 of CENVAT Credit Rules, 2004 - Held that:- It is undisputed that the said bulk drug is eligible for exemption if cleared in DTA; also undisputed that appellant has been utilising common inputs for manufacturing of this bulk drug; has availed CENVAT Credit on the common inputs so used, but has not maintained separate accounts as required under Rule 6(2) of CCR 2004 - Both the lower authorities were correct in confirming the demands raised. Having not disputed that there is consumption of common inputs for manufacturing of bulk drug cleared, while clearing to DTA claiming exemption and not maintaining separate accounts, the confirmation of the demands under Rule 6(3) of CCR 2004 for an amount equivalent to 5% of the value of the exempted goods is correct and legal - Appeal dismissed - decided against appellant.
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