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2022 (8) TMI 982 - AT - Central ExciseReversal of CENVAT Credit - empty drums and barrels - reversal of credit in terms of Rule 6 of Cenvat Credit Rules, 2004 - HELD THAT:- The issue is settled by the decision of tribunal in the case of CADILA HEALTHCARE LTD. [2022 (6) TMI 1177 - CESTAT AHMEDABAD], where it was held that In the present case, the packaging material since not arising out of any manufacturing process the same will not fall either under Sub-clause (d) or sub-clause (h) of Rule 2 of Cenvat Credit Rules, 2004. As regard explanation (2), it is only for the purpose of value of the non-excisable goods to calculate the payable amount under Rule 6(3). Since the goods does not fall under the explanation (1), explanation (2) will obviously not be applicable therefore, the charges made in the Show Cause Notice are not tenable. The appeal is allowed.
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