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Reversal of Cenvat credit at appellate stage before CESTAT complies notification no. 5/2006-CE
Case Law Details
- Case Name
- Acme Ceramics Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Acme Ceramics Vs C.C.E. & S.T. (CESTAT Ahmedabad)
CESTAT held that reversal of credit and payment of interest thereon, can be adjusted from the payment of Rs. 2 lacs already made by the appellant. We find that the Tribunal/Court in the judgments cited by the appellant held that even if the assessee agreeing to reverse the cenvat credit availed at the stage of appeal before the tribunal, then also the condition of the notification no. 5/2006-CE dated 01.03.2006 which prescribes that no cenvat credit should be availed on the input will stand complied with accordingly, this case can be decide...
