The appellant is entitled to the benefit of notification no. ...

Appellant eligible for duty exemption notifications 6/2002-CE, 6/2006 CE after reversing Cenvat Credit with interest before notice.

January 9, 2025

Case Laws Central Excise AT

The appellant is entitled to the benefit of notification no. 6/2002-CE and notification no. 6/2006 CE. The appellant reversed the Cenvat Credit attributable to the goods cleared without payment of duty along with interest during the investigation itself before issuance of the show cause notice, thereby fulfilling the condition of the notifications. No penalty is imposable. The CESTAT disposed of the appeal.

View Source

← Previous Next →

The appellant is entitled to the benefit of notification no. ...

Appellant eligible for duty exemption notifications 6/2002-CE, 6/2006 CE after reversing Cenvat Credit with interest before notice.

January 9, 2025

Case Laws Central Excise AT

You may also like:

The appellant supplied gear boxes to Mega Power Projects and availed exemption benefit under Notification No. 06/2006-C.E. dated 01.03.2006. The adjudicating authority...

The case involves supply of goods to power projects through international competitive biddings without duty payment. Appellant faced denial of exemption u/s N/N....

CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat...

The appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r...

Benefit of Notification No. 6/2006 - The appellant is a manufacturer of water purification/filtration equipment – appellant is eligible for the concessional rate of duty...

Whether subject Cannula are eligible for full duty exemption under Notification No. 6/03-CE dated 01/3/03 and its successor exemption notifications - Held Yes - AT

100% EOU - demand of excise duty on the raw grade oil - In the present case the vegetable oil falling under chapter 15.07 during the relevant period is chargeable to nil...

Exemption under Exemption Notification No. 6/2002-CE - There is thus no doubt that the machines Relax Drum Machine (Relax Drum washer) is not a drying machine - AT

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...

Whether the fuel and ash handling system manufactured by the appellant are eligible for exemption under Notification No.6/2002-CE dt. 1.3.2002 - non-conventional energy...

Project import - benefit of Notification No. 6/2002-CE dt.1.3.2002 - the exemption cannot be extended to turbine which converts heat energy into rotational energy...

Classification of goods - Machineries and Bulkers - semi-trailor type of motor vehicles are not eligible for exemption under N/N. 6/2006-CE - Demand confirmed invoking...

Scope of exemption notification - Absolute exemption or conditional exemption - In the present case, the goods were supplied under notification No. 108/1995-CE depending...

Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 - The Tribunal observed that the appellant failed to produce certificates from the District Collector for...

Exemption from CVD - import of mobile phones - the condition which was not possible of satisfaction - appellants were entitled to exemption from payment of CVD in terms...

Quick Updates: