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2015 (6) TMI 700 - AT - Central ExciseBenefit of Cenvat credit - whether the appellant is liable to reverse the Cenvat credit of ₹ 61,000/- approx. which has been used by them for payment of duty in respect of goods produced and cleared by them on 4th and 5th May, 2007 which was not in any case payable by them, Cenvat credit of ₹ 61,000/- was be available to them if they are liable to pay duty - Held that:- The same was reversed by paying duty liability on the goods which were not required to pay any duty. As such by using the said credit for payment of duty, they are deemed to have reversed the same, thus making the entire situation as revenue neutral. As such, I find no justification for confirmation of demand on such denial of credit. Accordingly, the impugned order is set aside
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