Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 403 - AT - Central ExciseCENVAT Credit - waste arising during the manufacture is cleared for a consideration - demand of reversal of CENVAT credit proportionate to the value of the waste BOPP film and waste paper scrap cleared - explanation (1) to Rule 6 (1) of the CENVAT Credit Rules, 2004 - Held that:- This issue is no longer res integra and it has been held in the cases of Menon & Menon [2017 (12) TMI 85 - CESTAT MUMBAI] and M/s Shivratna Udyog Ltd [2017 (9) TMI 985 - CESTAT MUMBAI] that explanation (1) to Rule 6 of CENVAT Credit Rules, 2004 covers non-excisable goods manufactured or produced using inputs on which CENVAT credit has been availed. It does not cover waste material which arises during the process of manufacturing even if the same is cleared for some consideration. Appeal allowed - decided in favor of appellant.
|