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2018 (12) TMI 1287 - CESTAT BANGALORECENVAT Credit - demand of 6% of the value of exempted goods supplied to the subsidiary of BARC - demand confirmed in the absence of certificate required to be produced by the appellant to show that he has actually reversed the CENVAT credit relating to the manufacture of exempted goods which were sold to the subsidiary of BARC - Held that:- Since the appellant has produced the certificate which was not there before the Commissioner (Appeals), I remand the case back to the original authority to consider the said certificate to find out the reversal of CENVAT credit attributable to the manufacture of exempted goods - appeal allowed by way of remand.
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