https://www.taxtmi.com/caselaws?id=374058 The Appellate Tribunal CESTAT HYDERABAD ruled in favor of the appellants, biscuit manufacturers, regarding the valuation under Section 4A of the Central Excise Act 1944. The tribunal upheld the appellants' contention that export clearances were not covered by Rule 6 of the CENVAT Credit Rules 2004, allowing them to claim CENVAT credit on capital goods used for both dutiable and exempted goods. The tribunal expunged the paragraph denying CENVAT credit on capital goods, emphasizing adherence to show-cause notices and correct application of CENVAT credit rules. This decision aimed to ensure fair treatment for manufacturers and uphold principles of natural justice in excise matters. en-us Wed, 02 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374058 The Appellate Tribunal CESTAT HYDERABAD ruled in favor of the appellants, biscuit manufacturers, regarding the valuation under Section 4A of the Central Excise Act 1944. The tribunal upheld the appellants' contention that export clearances were not covered by Rule 6 of the CENVAT Credit Rules 2004, allowing them to claim CENVAT credit on capital goods used for both dutiable and exempted goods. The tribunal expunged the paragraph denying CENVAT credit on capital goods, emphasizing adherence to show-cause notices and correct application of CENVAT credit rules. This decision aimed to ensure fair treatment for manufacturers and uphold principles of natural justice in excise matters. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374058