Reversal under rule 6(3) of CCR, 2004 doesn’t apply when CENVAT attributable to non-excisable goods not availed

Hindustan Colas Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)

CESTAT Kolkata held that provisions of rule 6(3) of the CENVAT Credit Rules, 2004 is not applicable when CENVAT Credit attributable to non-excisable goods not availed. Accordingly, demand set aside.

Facts- The Appellant, M/s. Hindustan Colas Pvt. Ltd, manufactures dutiable/ excisable goods such as bitumen emulsion, road bond emulsion etc. The Appellant also produces non excisable produc

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