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2018 (2) TMI 1398 - AT - Central ExciseCENVAT credit - bags and barrels arising in the course of manufacture, not usable - applicability of Rule 6(1) of Cenvat Credit Rules 2004 - Revenue is of the view that on the said bags and barrels, the appellant is required to pay an amount equal to 6% of the value of said goods in terms of explanation to Rule 6(1) of Cenvat Credit Rules 2004 - Held that: - The provision of Rule 6 are applicable where the assessee is manufacturing dutiable as well as exempted goods - The appellant is not manufacturing these bags or barrels, therefore, Rule 6(1) or explanation thereto is not applicable to the facts of this case - appeal allowed - decided in favor of appellant.
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