Reversal of proportionate Cenvat credit in respect of exempted goods – CESTAT directs readjudication
Case Law Details
Case Name : Allied Instruments Pvt Ltd Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Excise Appeal No. 10463 of 2015-DB
Date of Judgement/Order : 25/11/2022
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Allied Instruments Pvt Ltd Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Adjudicating Authority has confirmed demand of 5%/ 10%, in terms of Rule 6(3) of Cenvat Credit Rules, 2004 on the ground that appellant have initially availed Cenvat credit i
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