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2019 (4) TMI 894 - AT - Central ExciseCENVAT credit - excess / surplus quantity of electricity is sold to outside power distribution companies on consideration without payment of duty - Rule 6 of CENVAT Credit Rules, 2004 - Held that:- As per Rule 6(1) of the CENVAT Credit Rules, 2004 read with Explanation (1) the non-excisable goods which are manufactured by the manufacturer in his factory will get covered under Rule 6(1) in the light of the said Explanation - In the present case, the appellant has reversed the proportionate credit and thereby complied with the statutory requirement as provided in Rule 6(3A) - demand set aside - appeal allowed - decided in favor of appellant.
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