Reversal under rule 6(3) of CCR, 2004 doesn’t apply when CENVAT attributable to non-excisable goods not availed

Hindustan Colas Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) CESTAT Kolkata held that provisions of rule 6(3) of the CENVAT Credit Rules, 2004 is not applicable when CENVAT Credit attributable to non-excisable goods not availed. Accordingly, demand set aside. Facts- The Appellant, M/s. Hindustan Colas Pvt. Ltd, manufactures dutiable/ excisable goods such as bitumen emulsion, road bond emulsion etc. The Appellant also produces non excisable products like Crumb Rubber Modified Bitumen (“CRMB”) and Polymer Modified Bitumen (“PMB”). During the period FY 2013 – ...