Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1793 - CESTAT ALLAHABADCENVAT Credit - appellant engaged in manufacturing and trading activity - Rule 6(3)(i) of CCR 2004 - Held that:- The appellant have prevented from leading evidence in support of their contention that they have taken only proportionate Cenvat credit as permissible under Rule 6(1), and as such the provision of Rule 6(3) were not attracted. Similar view was taken by the Division Bench of this Tribunal in the case of MIRC Electronics Ltd. vs. CCE, [2013 (11) TMI 1422 - CESTAT MUMBAI]. Appeal allowed by way of remand to the Adjudicating Authority, who shall after hearing the appellant pass a reasoned order.
|