Benefit of exemption subject to the condition that no Cenvat ...

Case Laws Central Excise

October 20, 2022

Benefit of exemption subject to the condition that no Cenvat Credit is availed - The appellant are eligible for exemption under Notification No. 30/2004-C.E. when they have reversed 6% of the value of exempted goods in terms of Rule 6(3)(i). It is found that the appellant’s claim on the applicability of sub-rule (3D) of Rule 6 is also legally sustainable. The said sub-rule provides for a deeming provision to the effect that payment of amount under sub-rule (3) should be considered as credit not taken for the purpose of such exemption notification. - AT

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Benefit of exemption subject to the condition that no Cenvat ...

Case Laws Central Excise

October 20, 2022

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