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2016 (10) TMI 1196 - AT - Central ExciseClearance of exempted goods - Cefoperazone Sodium Sterile - Reversal of CENVAT credit - common inputs were used for dutiable and exempted goods - non-maintenance of separate records - Rule 6(2) of CENVAT Credit Rules, 2004 - whether the goods cleared under chapter X procedure without payment of duty would fall within the category of exempted goods? Held that:- In Aureola Chemicals Ltd V/s. CCE, Indore [2004 (1) TMI 244 - CESTAT, NEW DELHI] the Tribunal held that the spent Sulphuric Acid cleared by assessee under Chapter X procedure to various manufacturers of fertilizers against CT-2 certificate without payment of duty are not exempted goods - credit need not be reversed - appeal allowed - decided in favor of appellant.
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