Demand of 10%/6%/5% on value of exempted goods not sustained as proportionate cenvat credit reversed
Case Law Details
Case Name : Emami Limited Vs C.C.E & S.T.-Valsad (CESTAT Ahmedabad)
Related Assessment Year :
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All CESTAT CESTAT Ahmedabad
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Emami Limited Vs C.C.E & S.T.-Valsad (CESTAT Ahmedabad)
CESTAT Ahmedabad held that appellant is not liable to pay an amount equal to 10%/6%/5% of the value of exempted goods as proportionate Cenvat credit on common input service attributed to the exempted final product already reversed.
Facts- The appellant are engaged in the manufacture of dutiable as well as exempted goods. They are availing Cenvat credit in respect
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