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2015 (9) TMI 1320 - CESTAT AHMEDABAD

2015 (9) TMI 1320 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Availment of Credit on exempted product - appellant reversed the proportionate credit used in the manufacture of the exempted final product alongwith interest - Held that:- Appellant reversed the proportionate credit used in the manufacture of the exempted final product and informed the Department by letter dated 16.01.2012. They have given the calculation sheet as per Rule 6(3A) of the said Rules. The Adjudicating Authority .....

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ides and on perusal of the records, we find that, the appellant were engaged in the manufacture of P & P Medicaments classifiable under Chapter 30 of the Central Excise Tariff Act 1985. The appellant was clearing dutiable and exempted final products. The appellants availed CENVET credit on the exempted final product, which is contrary to the provisions of Rule 6(2) of the Cenvat Credit Rules, 2004. The appellant reversed the proportionate credit used in the manufacture of the exempted final .....

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ating authority confirmed the demand. 2. The main contention of the Learned Counsel for the appellant that they have reversed credit alongwith interest, used in the manufacture of exempted final products, and therefore, the demand of the amount 8%/10% of value of exempted goods, as confirmed in the adjudication order, cannot be sustained. He relied upon the decision of the Tribunal in the case of M/s Mercedes Benz India (P) Limited vs. Commissioner of Central Excise, Pune-I 2015-TIOL-1550-CESTAT .....

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