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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

CENVAT Credit - common inputs used in manufacturing activity of ...


Rule 6 of CENVAT Credit Rules not applicable: Credit allowed for inputs used solely in dutiable goods manufacturing.

August 28, 2018

Case Laws     Central Excise     AT

CENVAT Credit - common inputs used in manufacturing activity of dutiable products as well as exempt products - appellant has in fact gone a step ahead and had availed CENVAT credit attributable to those inputs which are used for manufacturing of dutiable goods only - Credit cannot be denied by applying Rule 6 of CCR.

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