Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 980 - CESTAT CHANDIGARHReversal of CENVAT credit - Rule 6(2) of CCR, 2004 - manufacture of dutiable as well as exempted product - maintenance of separate records in respect of receipt, Consumption and inventory of Furnace oil used in the manufacture of dutiable final products and exempted final products i.e. Maaza as per Rule 6(2) of the CCR, 2004 - whether u/r 6(3)(b) of the Credit Rules, the respondent is required to pay 10% of the total price of the exempted goods clear by them? - Held that: - the issue is no longer res integra and is decided in the assessee's own case [2016 (11) TMI 775 - CESTAT CHANDIGARH], where the reliance placed on the decision of Cadila Healthcare Ltd. [2009 (8) TMI 892 - CESTAT AHMEDABAD] where it was held that no credit stand taken in respect of that part of dutiable furnace oil which has been used in the manufacture of exempted products. The demand at the rate of 10% of value of such exempted products is not called for - appeal dismissed - decided against Revenue.
|