Demand unsustained as CENVAT of common input service used in exempted goods reversed

P I Industries Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

CESTAT Ahmedabad held that demand of excise duty equal to 10%/5% unsustainable as Cenvat credit in respect of common input service used in the manufacture of exempted goods reversed.

Facts- The appellant are engaged in manufacture of excisable goods falling under chapter No. 28,29,31& 38 of the Central Excise Tariff Act, 1985. They are also availing Cenvat Credit under Cenvat

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