Case Law Details
West Coast Pharmaceutical Works Ltd Vs C.C.E. (CESTAT Ahmedabad)
The case of West Coast Pharmaceutical Works Ltd Vs C.C.E.-Ahmedabad, before the CESTAT Ahmedabad, concerns the confirmation of an amount equivalent to 5%/10% of the value of exempted goods by the Adjudicating Authority, despite the appellant having already reversed proportionate Cenvat Credit.
The appellant contended that in their own case for a different period, the tribunal had remanded the matter on the same issue. Further, the appellant cited various judgments in support of the argument that when the proportionate credit was reversed, the demand under Rule 6(3) of the Cenvat Credit Rules could not sustain.
The Revenue, while reiterating the findings of the original order, did not object to the matter being remanded.
Upon examination, the Tribunal found a precedent in an earlier case involving the same appellant and identical issue, only for a different period. The Tribunal had remanded the earlier case back to the Adjudicating Authority. Given the similarities, the Tribunal decided to remand this case too, setting aside the original order.
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