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2019 (4) TMI 1261 - CESTAT ALLAHABADCENVAT Credit - common input services used for exempted as well as dutiable final products - non-maintenance of separate records - applicability of Rule 6(3) of CCR - HELD THAT:- The view of the Department and the impugned order based on the same is frivolous, as even if the appellant want to maintain separate account in respect of the services mentioned above, it would be impossible for them. Lex non cogit ad impossibilia is well settled legal principle and therefore, the option of maintaining separate account and inventory in respect of the services cannot be forced upon them. Section 6(3) of the Rules, on account of retrospective amendment to this Rule, also gives an option to a manufacturer to reverse the proportionate credit in respect of the Cenvated inputs/input services used in or in relation to the manufacture of exempted final products, which the appellant in this case have done. Appeal allowed - decided in favor of appellant.
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