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2018 (7) TMI 605 - AT - Central ExciseCENVAT Credit - Rule 4(1) of CENVAT Credit Rules, 2004 - SSI Exemption - Held that:- The assessee is entitled to avail CENVAT credit on inputs, work in progress, when their product became dutiable. Admittedly, after crossing the SSI exemption limit, their product has became taxable. This fact has not been disputed by the Revenue. Therefore, in terms of Rule 3(2) of the said Rule, the assessee is entitled to avail CENVAT credit on inputs but in terms of Rule 4(1) of CENVAT Credit Rules within six months from the said date when the goods become dutiable. The appellants are entitled to avail CENVAT credit - appeal allowed - decided in favor of appellant.
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