CESTAT Rejects Demand as CENVAT Credit Need Not Lapse When Dutiable Goods Continue

Principal Commissioner of CGST & CX Vs Sharp Menthol India Ltd (CESTAT Delhi) The department filed three appeals challenging the order dated 25.10.2021 passed by the Principal Commissioner, which had dropped proceedings initiated against the assessee through three show cause notices dated 03.04.2009, 06.04.2010, and 01.02.2011. The disputes related to the applicability of Rule 11(3) and Rule 6 of the CENVAT Credit Rules, 2004, concerning CENVAT credit availed by the assessee. The assessee manufactured Menthol Crystal, Menthol BP/USP, Menthol (liquid), Rectified Spearmint Oil, Menthone, and...