Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 604 - AT - Central ExciseCENVAT Credit - common input services used in the manufacture of dutiable and exempted product - non-maintenance of separate records - Rule 6(3) of CCR - HELD THAT:- Though the appellant had availed Cenvat Credit on common input service which is attributed to both dutiable manufacturing goods as well as the trading activity, but, after the adjudication of the Show Cause Notice the appellant have reversed Cenvat Credit along with the interest attributed to trading activity. With this fact the situation became as if no Cenvat Credit was taken right from the date of taking credit by the appellant. This tribunal in various cases held that once the Cenvat Credit along with interest has been paid, no demand of 6% can be made. Demand set aside - appeal allowed - decided in favor of appellant.
|