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2018 (6) TMI 378 - AT - Central ExciseCENVAT credit - common inputs used in taxable service as well as trading activities - clearance of goods as such - case of appellant is that they have reversed the credit, as under Rule 3(5), when they have cleared the goods as such - Held that:- The appellants have reversed the credit, as under Rule 3(5), when they have cleared the goods as such. In a normal trading activity, the goods which are procured, are sold and there is no question of availing the credit of such goods or clearing them on the payment of duty. In the present case, the appellant has availed credit on the inputs and, in some circumstances, they were not able to use the goods in the manufacture of final products. They have opted to clear the goods as such, under the provision of Rule 3(5) by reversing the credit - demand cannot sustain - appeal allowed - decided in favor of appellant.
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