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2016 (8) TMI 929 - AT - Central ExciseReversal of amount equal to 10% or 5% on the value of exempted goods - Rule 6 of the Cenvat Credit Rules, 2004 - clearance of bagasse, press mud and boiler ash and compost etc. - Held that:- the issue is squarely covered by the decision of Tribunal in the case of Balrampur Chini Mills Ltd. [2004 (11) TMI 567 - CESTAT NEW DELHI] (which has been affirmed by the Hon’ble Apex Court). In view of the same, the demand is set aside. Reversal of credit - HR sheets used for fabrication of biogas digester tank, which is exempted capital goods under Notification No.06/2006 dated 01/03/2006 - Held that:- it is seen that biogas tank is a part of biogas plant and Biogas plant is covered under Notification No.6/2006, therefore, parts of biogas plant are also covered. In view of the above, it is apparent that biogas storage tank is examined under Notification No.6/2006 and is exempted under Notification No.67/95. Therefore by relying on the decision of Tribunal in the case of KCP Ltd., the appeal is allowed. - Decided in favour of appellant
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