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2007 (11) TMI 623 - CESTAT NEW DELHIClearance of Sulphuric Acid without payment of duty - reversal of CENVAT credit - Rule 6 of Cenvat Credit Rules, 2002 - Held that: - sulphuric acid was cleared without payment of duty under Central Excise (Removal of the Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules 2001. It is noted that chapter X procedure under the erstwhile Central Excise Rules, 1944 was withdrawn in 2001 and the Rules 2001 was introduced - the case of Aureola Chemicals Ltd., vs. CCE, Indore [2004 (1) TMI 244 - CESTAT, NEW DELHI] applicable in the present case, where it was held that rule 57CC of the said erstwhile Rules is not applicable in respect of clearance under chapter X procedure, which is neither exempted goods nor chargeable to Nil rate of duty - demand set aside. CENVAT credit - whether cenvat credit reversible in respect of common inputs used in generation of steam, which was further used for generation of electricity sold outside the factory? - Held that: - this issue is required to be examined by the Commissioner (Appeals) afresh - matter on remand. Appeal allowed in part and part matter on remand.
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