Rule 6 of CCR Not Applicable as Nil duty rate on Honey not makes it exempt

Dabur India Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Introduction: Dabur India Limited recently achieved a significant victory in its legal battle against the Commissioner of Central Excise, as decided by CESTAT Kolkata. This article delves into the details of the case, shedding light on why honey is not categorized as an exempted good and how Rule 6 of the Cenvat Credit Rules (CCR) does not apply in this context.

The Common Issue in Both Appeals

Both appeals at the center of this case revolved around a shared issue, which has led to a common decision by CESTAT Kolkata. This section provides an overview of the primary concerns addressed in the appeals.

The Facts of the Case

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