https://www.taxtmi.com/caselaws?id=434144 The Tribunal allowed the appeal by M/s Mahindra & Mahindra Ltd, setting aside the order seeking to recover credit distributed by the registered input service distributor to units entitled to area-based exemption. The Tribunal held that the discharge of 'automobile cess' excluded the units from being considered manufacturers of 'exempted goods' under Rule 2(d) of CENVAT Credit Rules, 2004, thus negating the applicability of Rule 6. Previous judgments emphasizing exemptions limited to basic excise duty were distinguished, leading to the favorable outcome for the appellant. en-us Thu, 16 Feb 2023 00:00:00 +0530 Thu, 28 Sep 2023 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434144 The Tribunal allowed the appeal by M/s Mahindra & Mahindra Ltd, setting aside the order seeking to recover credit distributed by the registered input service distributor to units entitled to area-based exemption. The Tribunal held that the discharge of 'automobile cess' excluded the units from being considered manufacturers of 'exempted goods' under Rule 2(d) of CENVAT Credit Rules, 2004, thus negating the applicability of Rule 6. Previous judgments emphasizing exemptions limited to basic excise duty were distinguished, leading to the favorable outcome for the appellant. Case-Laws Central Excise Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434144