{"id":269968,"date":"2022-07-12T18:00:52","date_gmt":"2022-07-12T12:30:52","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=269968"},"modified":"2025-05-15T12:38:40","modified_gmt":"2025-05-15T07:08:40","slug":"does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/","title":{"rendered":"Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/span> While dealing with an issue relating to payment of 6% on empty packaging drums of cenvatable input considering the same as non-excisable goods, Ramesh Nair (Judicial Member) held that the empty packaging material of cenvatable input is not liable for payment.CA appearing on behalf of the appellant submitted that the adjudicating authority and Commissioner (Appeals) confirmed the demand considering the drum as non excisable goods. He further submitted that the empty drums are not generated during the process of manufacture it is cleared after emptying the inputs therefore, the drums are cleared as such and the same is not liable for payment under Rule 6(3).<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Tribunal considered the submission made by both sides, perused the records and found that the lower authorities have confirmed the demand only on the ground that empty drums of cenvatable input is a non excisable goods and therefore, the clearance there of will attract 6% reversal in terms of rule 6(3) of <a href=\"http:\/\/www.scconline.com\/DocumentLink\/h2DhaAh4\">Cenvat Credit Rules, 2004<\/a>. The Tribunal further considered and reiterated the judgment of the Tribunal in <i>Banco Gasket (INDIA) Ltd.<\/i> v. <i>CCE &amp; ST<\/i>, (2021) 8 TMI 77 which was also dealing with an identical issue. The Tribunal relied on the above judgment stating that the very identical issue has been considered and categorically held that empty packaging material of cenvatable input is not liable for payment either as excise duty or as Cenvat credit under Rule 6(3) of <a href=\"http:\/\/www.scconline.com\/DocumentLink\/h2DhaAh4\">Cenvat Credit Rules, 2004<\/a>.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Tribunal allowed the appeal, setting aside the impugned order holding that the appellant is not liable to make any payment on clearance on empty drums.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Cadila Healthcare Ltd. v. C.C.E &amp; ST, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/6gDe9XZV\" target=\"_blank\" rel=\"noopener\">2022 SCC OnLine CESTAT 420<\/a>, decided on 24-06-2022<\/span>]<\/p>\n<hr \/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"text-indent: 18pt;\">Shri Mitesh Jain, Advocate, for the Appellant;<\/p>\n<p style=\"text-indent: 18pt;\">Shri Vinod Lukose, Superintendent (AR), for the Respondent.<\/p>\n<hr \/>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums <\/p>\n","protected":false},"author":67011,"featured_media":261214,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[8991,34164,6651,25574,39334,7361,2621],"class_list":["post-269968","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-appeal","tag-cenvat-credit","tag-cestat","tag-duty","tag-excise","tag-payment","tag-Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers | SCC Times<\/title>\n<meta name=\"description\" content=\"While dealing with an issue relating to payment of 6% on empty packaging drums of cenvatable input considering same as non-excisable goods\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers\" \/>\n<meta property=\"og:description\" content=\"While dealing with an issue relating to payment of 6% on empty packaging drums of cenvatable input considering same as non-excisable goods\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-12T12:30:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-15T07:08:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1331\" \/>\n\t<meta property=\"og:image:height\" content=\"888\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/\",\"name\":\"Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg\",\"datePublished\":\"2022-07-12T12:30:52+00:00\",\"dateModified\":\"2025-05-15T07:08:40+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"While dealing with an issue relating to payment of 6% on empty packaging drums of cenvatable input considering same as non-excisable goods\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg\",\"width\":1331,\"height\":888,\"caption\":\"Customs, Excise and Services Tax Appellate Tribunal\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers | SCC Times","description":"While dealing with an issue relating to payment of 6% on empty packaging drums of cenvatable input considering same as non-excisable goods","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/","og_locale":"en_US","og_type":"article","og_title":"Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers","og_description":"While dealing with an issue relating to payment of 6% on empty packaging drums of cenvatable input considering same as non-excisable goods","og_url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2022-07-12T12:30:52+00:00","article_modified_time":"2025-05-15T07:08:40+00:00","og_image":[{"width":1331,"height":888,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/","url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/","name":"Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","datePublished":"2022-07-12T12:30:52+00:00","dateModified":"2025-05-15T07:08:40+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"While dealing with an issue relating to payment of 6% on empty packaging drums of cenvatable input considering same as non-excisable goods","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","width":1331,"height":888,"caption":"Customs, Excise and Services Tax Appellate Tribunal"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/12\/does-empty-packaging-drums-of-cenvatable-input-attract-payment-of-excise-duty-or-cenvat-credit-cestat-answers\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":246552,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/06\/cenvat-credit-rules\/","url_meta":{"origin":269968,"position":0},"title":"CESTAT | R. 6(3) of CCR, 2004 applicable only to manufacturers who manufacture two classes of the goods i.e. non-exempted and exempted goods; Tribunal allows appeal sets aside interest and penalty","author":"Editor","date":"April 6, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed against the rejection of appeal in regard to interest and penalty matter under Rule 6 (3) of Cenvat Credit Rules. Appellant was engaged in manufacture of PP woven fabrics and were also\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":242487,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/20\/cestat-demand-of-reversal-cenvat-credit-interest-and-imposition-of-penalty-set-aside-tribunal-allows-appeal-in-matter-of-central-excise-removal-of-goods-at-concessional-rate-of-duty-for-manufact\/","url_meta":{"origin":269968,"position":1},"title":"CESTAT | Demand of reversal Cenvat Credit, Interest, and Imposition of penalty set aside; Tribunal allows appeal in matter of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule 2001","author":"Editor","date":"January 20, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal which was filed against in demand of reversal Cenvat Credit, Interest, and Imposition of penalty. The issue involved in appeal was that whether Rule 6 (3) (b) and\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":241180,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/24\/cestat-whether-a-by-product-from-a-factory-be-considered-as-manufactured-goods-and-should-it-fall-under-excisable-goods-or-exempted-goods-as-provided-in-r-2d-o\/","url_meta":{"origin":269968,"position":2},"title":"CESTAT | Whether a by-product from a factory be considered as manufactured goods and should it fall under \u2018excisable goods\u2019 or \u2018exempted goods\u2019 as provided in R. 2(d) of Cenvat Credit Rules, 2004; Tribunal answers while dismissing appeal  \u00a0","author":"Editor","date":"December 24, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member) dismissed an appeal filed by the Department aggrieved against the order of Commissioner (Appeals). The respondent was engaged in the manufacture of lead and zinc and is also availing CENVAT\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":246352,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/01\/duty\/","url_meta":{"origin":269968,"position":3},"title":"CESTAT | No intention to evade duty, penalty set aside; Tribunal partly allows appeal","author":"Editor","date":"April 1, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) partly allowed an appeal where the issue was whether the appellant was entitled to Cenvat credit of Service Tax paid on Outward Transportation Service for clearance of Excisable Goods by the appellant. The appellant raised the sale invoice\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":205137,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/11\/14\/exemption-from-payment-of-excise-duty-must-be-followed-by-a-reversal-of-6-of-the-value-of-exempted-goods-or-maintenance-of-separate-account-of-inputs-and-credits\/","url_meta":{"origin":269968,"position":4},"title":"Exemption from payment of excise duty must be followed by a reversal of 6% of the value of exempted goods or maintenance of separate account of inputs and credits","author":"Bhumika Indulia","date":"November 14, 2018","format":false,"excerpt":"Customs, Excise and Service Tax Appellate Tribunal (CESTAT): A Division bench comprising of C.L. Mahar (Technical) and Ajay Sharma (Judicial), Members. upheld the order of Excise Commissioner directing reversal of Cenvat credit against a manufacturer for non-compliance of Cenvat Credit Rules. The instant appeal arises against an order of the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":201686,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/12\/complete-dismantling-and-further-re-making-amounts-to-manufacture-appellant-was-not-required-to-reverse-cenvat-credit-under-section-162-of-central-excise-rules-cestat\/","url_meta":{"origin":269968,"position":5},"title":"Complete dismantling and further re-making amounts to manufacture; appellant was not required to reverse Cenvat credit under Section 16(2) of Central Excise Rules: CESTAT","author":"Bhumika Indulia","date":"September 12, 2018","format":false,"excerpt":"Customs, Excise & Service Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ashok Jindal Member (Judicial) and Anil G. Shakkarwar Member (Technical) set aside the impugned orders passed by CCE (Chandigarh- I). The appellant was engaged in the manufacture of Tractors and w.e.f. 09-07-2004 the tractors were exempted from\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/269968","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=269968"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/269968\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/261214"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=269968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=269968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=269968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}