https://www.taxtmi.com/caselaws?id=445168 CESTAT Chandigarh allowed the appeal regarding reversal of CENVAT credit for duty-free Hemophilus Vaccine manufacture. The Department failed to establish that the appellant manufactured the exempted product, as evidence showed a separate entity held the manufacturing license and operated under lease agreements. Drug Controller confirmed different licenses were issued to separate entities. The tribunal found no grounds to invoke Rule 6(3) of CCR, 2004, noting drug manufacturing requires regulatory oversight and cannot occur secretly. Additionally, Telangana HC precedent supported that Rule 6 lacks recovery mechanisms for the 10% amount, with Department having recourse under Rule 14 if needed. en-us Tue, 31 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445168 CESTAT Chandigarh allowed the appeal regarding reversal of CENVAT credit for duty-free Hemophilus Vaccine manufacture. The Department failed to establish that the appellant manufactured the exempted product, as evidence showed a separate entity held the manufacturing license and operated under lease agreements. Drug Controller confirmed different licenses were issued to separate entities. The tribunal found no grounds to invoke Rule 6(3) of CCR, 2004, noting drug manufacturing requires regulatory oversight and cannot occur secretly. Additionally, Telangana HC precedent supported that Rule 6 lacks recovery mechanisms for the 10% amount, with Department having recourse under Rule 14 if needed. Case-Laws Central Excise Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445168