Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 580 - AT - Central ExciseRectification of Mistake - It has been argued that the order allows revenue's appeal on the ground that there is revenue neutrality while the impugned order clearly holds that during proceedings before lower authority they had pointed out that they were reversing the credit attributable to trading activities - Held that:- The Tribunal order dated 05.12.2017 in para 5.1 and 5.2 deals with the aspect of revenue neutrality and it also points out that the order of Commissioner (Appeals) is silent on the aspect of applicability of Rule 7 of the Cenvat Credit Rules to the facts of the case. In view of the assertion made by the applicants - the applicants before the lower authorities have made out a case that they have been reversing the cenvat credit on the trading activities. Moreover, the aspect of Rule 7(c) of the Cenvat Credit Rules have not been examined by the lower authorities. The order is therefore modified by rectifying the mistake - ROM Application allowed.
|