Scope of exemption notification - Absolute exemption or ...

Exemption Notification Under Central Excise: Absolute or Conditional? Cenvat Credit Demand Deemed Unsustainable.

January 10, 2024

Case Laws Central Excise AT

Scope of exemption notification - Absolute exemption or conditional exemption - In the present case, the goods were supplied under notification No. 108/1995-CE depending upon the nature of supplies and as per Rule 6(6)(iv) the provision of Sub Rule (1), (2), (3) and (4) shall not be applicable. Accordingly, the appellant is on one hand eligible for Cenvat credit and is not required to pay 5% in terms of Rule 6(3) of Cenvat Credit Rules, 2004 accordingly, the demand of 5% is not sustainable. - AT

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Scope of exemption notification - Absolute exemption or ...

Exemption Notification Under Central Excise: Absolute or Conditional? Cenvat Credit Demand Deemed Unsustainable.

January 10, 2024

Case Laws Central Excise AT

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