2019 (7) TMI 2001 - HC - Central Excise

Interpretation of Rule 11(3) of Cenvat Credit Rules, 2004 - interface with Notification No. 30/2004 dated 09.07.2004 - HELD THAT - Recently, a Division Bench of this Court in the case of UNION OF INDIA VERSUS KANCHAN INDIA LIMITED. 2019 (7) TMI 1583 - RAJASTHAN HIGH COURT had interpreted Rule 11(3) of Cenvat Credit Rules, 2004 and thereafter interface with Notification No. 30/2004 dated 09.07.2004 and held in favour of the assessee. Appeal dismissed.

Summary

The Rajasthan High Court dismissed an appeal based on the interpretation of Rule 11(3) of Cenvat Credit Rules, 2004 and Notification No. 30/2004. The decision was influenced by a previous case involving Union of India Vs. Kanchan India Limited.