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2019 (9) TMI 394 - AT - Central ExciseReversal of proportionate CENVAT Credit - clearance of liquid oxygen for medical purposes as well as for general purposes - common input services utilized for manufacture of dutiable liquid oxygen as well as exempted goods - Rule 6 of the CENVAT Credit Rules, 2004 - It is the claim of the appellant that they have availed credit on common input services only from January, 2005 whereas the Commissioner’s finding is that they have availed credit from September, 2004 onwards. HELD THAT:- The learned C.A. in support of their claim that the proportionate CENVAT Credit attributable to exempted products during the relevant period with interest have been paid, placed the certificate issued by the C.A. - It is found from the records that the said C.A. certificate was not placed earlier, hence, we agree with the contention of the learned AR that the correctness of the C.A certificate to be ascertained by the adjudicating authority. The matter remanded to the adjudicating authority to decide the issue afresh taking into account the C.A. certificate vis-à-vis the claim of the appellant that proportionate credit attributable to exempted products had been reversed - appeal allowed by way of remand.
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