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2017 (5) TMI 179 - CESTAT CHANDIGARH
Reversal of cenvat credit u/s 6 of CCR - removal of packing material separately without payment of duty - Whether the appellant are not required to pay 10% of the value of exempted goods - the appellant have reversed proportionate Cenvat Credit availed on input services attributable to final exempted goods - Difference of opinion
The matter be placed before the Hon'ble President to appoint 3rd Member to resolve the issue.