2018 (3) TMI 338 - AT - Central Excise

Reversal of Cenvat Credit - various option available as per Rule 6 of CCR - Held that - the issue is decided in the case of M/s. Mercedes Benz India (P) Limited Versus Commissioner of Central Excise, Pune-I 2015 (8) TMI 24 - CESTAT MUMBAI , where it was held that Rule 6 of the Cenvat Credit Rules is not enacted to extract illegal amount from the assessee. The main objective of the Rule 6 is to ensure that the assessee should not avail the Cenvat Credit in respect of input or input services which are used in or in relation to the manufacture of the exempted goods or for exempted services - appeal allowed.

Summary

The appellate tribunal allowed the early hearing application filed by the applicant citing precedent from a previous case involving Mercedes Benz India. The appeal is scheduled for hearing on 13.3.2018.