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2018 (5) TMI 538 - AT - Central ExciseCENVAT credit - demand of 5%/10% of the value of the exempted final products cleared from the factory premises - Rule 6(3) of CENVAT Credit Rules, 2004 - Held that: - The Adjudicating Authority has specifically recorded that the exempted goods were cleared to 100% EOU and also that no credit was availed on the inputs which are used for manufacturing of leaflets - the above findings are correct and are inconsonance with the law as settled by the various decisions and more so by the Hon’ble High Court of Bombay in the case of Repro India Ltd. [2007 (12) TMI 209 - BOMBAY HIGH COURT] - appeal dismissed - decided against Revenue.
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