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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Cenvat credit on input services used for both excisable goods as ...


Appellant Can Choose Proportionate Cenvat Credit for Mixed Production; Authorities Must Respect Rule 6(3)(ii) Choice.

March 25, 2016

Case Laws     Central Excise     AT

Cenvat credit on input services used for both excisable goods as well goods chargeable to nil rate of duty - no option under Rule 6 (3) can be imposed on the appellant and the appellants offer of availing the option of proportionate credit in terms of Rule 6 (3) (ii) cannot be denied to them. - AT

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