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2018 (11) TMI 1204 - CESTAT NEW DELHICENVAT Credit - by-products/waste materials arising in the course of manufacture - husk, dry husk, gluten, oil and oil cakes etc. - exempt goods - Rule 6 (3) of Cenvat Credit Rules, 2004 - Held that:- Admittedly, the Adjudicating Authority has dropped the demand by treating the entire period being prior to 1/3/2015. As such his findings on the Explanation 1 introduced with effect from 1/3/2015 are not available - we set aside a part of the impugned order, for the period post 1/3/2015 and remand the matter back to Commissioner to consider the Explanation 1 to sub Rule 1 of Rule 6 and give his findings on the same. Appeal allowed by way of remand.
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