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2018 (12) TMI 159 - AT - Central ExciseCENVAT Credit - manufacture of taxable as well as exempt goods - packing materials used commonly for both types of scented supari, which is exempt by N/N. 25/2006-CE dated 20.03.2006 - Rule 6 (3) of Cenvat Credit Rules, 2004 - Held that:- While observing that the dispute can be settled in the light of the amended provisions of Rule 6 (3), it is noted that the computation of the amount liable to be paid as claimed by the appellant, has not been verified by the Department. In terms of amended provisions of Rule 6 (3), the appellant is required to support the claim of such amount with a Certificate from the Cost Accountant/Chartered Accountant. It is appreciated that the appellant did not get an opportunity to provide such Certificate from the Cost Accountant. The matter is remanded to the adjudicating authority for denovo decision after considering the claim of the appellant if duly supported by the Certificate - appeal allowed by way of remand.
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