Reverse Proportionate Credit as Per Rule 6(3) of CCR allowable on Manufacturer of processed milk: CESTAT set aside Excise Duty Demand on Lotte India [Read Order]

CESTAT - CESTAT Chennai - Excise duty demand - Excise duty - processed milk - taxscan

In a recent judgement, the Chennai in the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that reverse proportionate credit as per Rule 6(3) of Cenvat Credit Rules ( CCR ), 2004 are allowable on manufacturers of processed milk and set aside the demand against the Lotte India Corporation Ltd. Mr. M.N….

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