Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 113 - AT - Central ExciseReversal of CENVAT Credit - Menthol Crystals which was exempted vide notification 4/2008-CE dated 01.03.2008, while DMO remained chargeable to duty - HELD THAT:- The issue is no more res integra and is squarely covered by the judgment of Hon’ble High Court of Himachal Pradesh at Shimla in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS DRISH SHOES LTD. [2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT] where it was held that we hold that an assessee, manufacturing goods chargeable to nil duty, is eligible to avail CENVAT credit paid on the inputs under the exception clause to Rule 6(1), as contained in Rule 6(5) of CENVAT Credit Rules, 2002 and Rule 6(6) of CENVAT Credit Rules, 2004, used in the manufacture of such goods, if the goods are exported. By respectfully following the ratio as laid down by Hon’ble High Court of Himachal Pradesh at Shimla and also observing that the appeal filed by the Revenue against the decision of the Hon’ble High Court has been dismissed by Hon’ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH VERSUS M/S DRISH SHOES LTD. [2016 (7) TMI 1415 - SC ORDER], the impugned order is set aside. The Appeal filed by the Appellant is allowed.
|