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2017 (3) TMI 1401 - AT - Central ExciseCENVAT credit - manufacture of dutiable as well as exempted goods - non-maintenance of separate set of books - recovery of 10% of the value of the clearances of the exempted products - Held that: - the Chartered Accountant certificate shows that the respondent has used commonly only security services and telephone services amounting to ₹ 1,46,680/- for both dutiable and exempted products. The proportionate credit availed on these services to the tune of ₹ 4,312/- has been reversed by the respondents. That therefore the demand of 10% of the value of the exempted goods is not proper - reliance placed in the case of Chandrapur Magnet Wires (P) Ltd. Vs. CCE, Nagpur [1995 (12) TMI 72 - SUPREME COURT OF INDIA] - appeal dismissed - decided in favor of assessee.
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