https://www.taxtmi.com/caselaws?id=753888 CESTAT Kolkata held that the appellant fertilizer manufacturer was entitled to concessional excise duty rate of 1% under Notification 1/2011-CE despite utilizing CENVAT credit on common input services under Rule 6(5) of CENVAT Credit Rules, 2004. The tribunal found that Rule 6(5) has overriding effect and the restriction applies only when services are exclusively used for exempted goods manufacture. Since appellant used the credit for payment of duty on other dutiable products like Phospho Gypsum, Sulphuric Acid and Phosphoric Acid, the restriction was inapplicable. The demand for duty, interest and penalty was set aside and appeal allowed. en-us Wed, 12 Jun 2024 00:00:00 +0530 Wed, 12 Jun 2024 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753888 CESTAT Kolkata held that the appellant fertilizer manufacturer was entitled to concessional excise duty rate of 1% under Notification 1/2011-CE despite utilizing CENVAT credit on common input services under Rule 6(5) of CENVAT Credit Rules, 2004. The tribunal found that Rule 6(5) has overriding effect and the restriction applies only when services are exclusively used for exempted goods manufacture. Since appellant used the credit for payment of duty on other dutiable products like Phospho Gypsum, Sulphuric Acid and Phosphoric Acid, the restriction was inapplicable. The demand for duty, interest and penalty was set aside and appeal allowed. Case-Laws Central Excise Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753888