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2019 (4) TMI 1335 - AT - Central ExciseCENVAT Credit - common inputs used in dutiable as well as exempt goods - non-maintenance of separate records - Rule 6(3)(b) of CCR, 2004 - HELD THAT:- In the present case, the process of dehydration of Coal Tar does not result in emergence of any new or different article having a distinctive name, character or use. After carrying out the process of dehydration, the goods remain the same viz. Coal Tar. The technical characteristic and use of the goods also remain the same. The process of dehydration simply results in removal of the moisture content from the Coal Tar. In technical and commercial parlance, the Coal Tar and dehydrated Coal Tar are treated as the same commodity. The provisions of erstwhile Rule 57CC and (d) equally applicable in respect of Cenvat Credit Rules, 2004 till the explanation was inserted in the said Rule vide Notification No. 6/2015-CE(NT) - It is also well settled that the provisions of Rule 6 of Cenvat Credit Rules are not applicable to the non-excisable goods till the explanation was inserted. Appeal dismissed - decided against Revenue.
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