Case Law Details
Case Name : Wearit Global Ltd. Vs C.C.E. (CESTAT Delhi)
Appeal Number : Excise Appeal No. E/53094/2016 - [DB]
Date of Judgement/Order : 02/08/2018
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Wearit Global Ltd. Vs C.C.E. (CESTAT Delhi)
In the present case the appellant has opted for exemption as per the Notification No. 30/2004-CE where the exemption is conditional. As per Rule 11 (3)(ii) CCR, Cenvat Credit balance will lapse only if the product is exempted absolutely under Section 5A of Central
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