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2018 (7) TMI 980 - CESTAT AHMEDABADN/N. 65/1997-CE in terms of clause 6 of Proviso to the Notification - Manufacture of intermediate goods - CENVAT Credit on any input not availed - Compliance with Rule 6(1) of the Cenvat Credit Rules, 2004 - Held that:- The appellant though manufacturing intermediate goods, namely, plastic powder out of plastic granule, but they are also not availing the Cenvat Credit. The Exemption Notification in respect of intermediate input is provided under the N/N. 67/1995-CE. From notification, it is observed that the exemption is available under the said Notification if the assesse complied with the provision of Rule 6 of Cenvat Credit Rules, 2004. In terms of Rule 6(1), the appellant should not avail the Cenvat Credit in respect of inputs used in the manufacture of exempted final product - In the facts of the present case also the appellant have not availed the Cenvat Credit in respect of plastic granules, accordingly, they have scrupulously complied with the provisions of Rule 6(1), therefore, according to the provision under clause (vi) of Proviso to N/N. 67/1995-CE, the appellant became eligible for exemption N/N. 67/1995-CE in respect of their intermediate inputs i.e. plastic powder. Benefit of notification allowed - appeal allowed - decided in favor of appellant.
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