https://www.taxtmi.com/caselaws?id=755705 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit on cement coated pipes cleared under exemption notification. The appellant had availed credit of common input services used for both dutiable and exempted goods without maintaining separate accounts, but paid 6% of exempted goods value as required under Rule 6(3)(i) of CENVAT Credit Rules, 2004. Following Gujarat HC precedent in Commissioner of Central Excise v. Nahar Granities Ltd., the tribunal held that CENVAT credit cannot be denied to recipient even when supplier claims exemption or pays duty unnecessarily. The impugned orders were set aside and personal penalty was also not imposable. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 06:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755705 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit on cement coated pipes cleared under exemption notification. The appellant had availed credit of common input services used for both dutiable and exempted goods without maintaining separate accounts, but paid 6% of exempted goods value as required under Rule 6(3)(i) of CENVAT Credit Rules, 2004. Following Gujarat HC precedent in Commissioner of Central Excise v. Nahar Granities Ltd., the tribunal held that CENVAT credit cannot be denied to recipient even when supplier claims exemption or pays duty unnecessarily. The impugned orders were set aside and personal penalty was also not imposable. Case-Laws Central Excise Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755705