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Central Excise - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Reversal of CENVAT Credit - appellant manufactures both dutiable ...


CENVAT Credit Reversal: Rule 6 Option on Common Inputs Deemed Impermissible, Orders Set Aside for Manufacturer.

November 10, 2021

Case Laws     Central Excise     AT

Reversal of CENVAT Credit - appellant manufactures both dutiable goods and exempted goods. - Common inputs - It is not permissible for the Department to foist an option under Rule 6 upon the assessee as has been done in the impugned orders. For this reason also the impugned orders cannot be sustained and need to be set aside. - AT

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