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CENVAT Credit Demand Set Aside as Export Turnover Cannot Be Included in Exempted Turnover
Case Law Details
- Case Name
- Sri Shanmugavel Mills (Ltd.) Vs Commissioner of GST and Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Sri Shanmugavel Mills (Ltd.) Vs Commissioner of GST and Central Excise (CESTAT Chennai)
Credit Reversal Demand Quashed Because Exported Exempted Goods Remain Eligible for CENVAT Benefit; CENVAT Reversal Cannot Include Yarn Waste Because Waste Is Not a Dutiable Final Product; Demand Fails Because Job-Work Turnover Cannot Be Counted Twice for Credit Reversal; Extended Limitation Invalid Because Dispute Involved Interpretation of Rule 6(3A); Penalty Deleted Because Revenue Failed to Prove Suppression of Facts; CESTAT Cancels Credit Reversal Demand Because Exports, Waste and Job Work Wer...
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