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2015 (10) TMI 1219 - CESTAT AHMEDABAD

2015 (10) TMI 1219 - CESTAT AHMEDABAD - TMI - Disallowance of CENVAT Credit - Input used in export of exempted product - Held that:- In the case of Drish Shoes Ltd (2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT ), the question before the Hon'ble Himachal Pradesh High Court was whether an assessee exclusively manufacturing wholly exempted goods chargeable to Nil tariff rate of duty is eligible to avail CENVAT Credit of duty paid on said inputs and input services under Rule 6(1) of the CENVAT Cre .....

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the entire goods were exported. Hence, there is no reason to deny the CENVAT Credit to the Appellant. Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal No.E/920/2012-DB - Order No. A/10810 / 2015 - Dated:- 17-6-2015 - MR. P.K. DAS AND MR. P.M. SALEEM, JJ. For The Appellant: Shri Hardik Modh, Advocate For The Respondent: Shri S.K. Shukla, Authorised Representative Per: P.K. Das Heard both the sides and perused the records. 2. The Appellants were engaged in th .....

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