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2015 (9) TMI 1320 - AT - Central ExciseDenial of CENVAT Credit - Availment of Credit on exempted product - appellant reversed the proportionate credit used in the manufacture of the exempted final product alongwith interest - Held that:- Appellant reversed the proportionate credit used in the manufacture of the exempted final product and informed the Department by letter dated 16.01.2012. They have given the calculation sheet as per Rule 6(3A) of the said Rules. The Adjudicating Authority had not examined this letter in proper manner. In our considered view, the Adjudicating Authority is required to examine the reversal of credit alongwith interest as per provision under Rule 6(3A) of the said Rules. - Matter remanded back - Decided in favour of assessee.
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