Rule 6 of CENVAT Credit Rules is clearly designed to deny partial credit of CENVAT credit taken on inputs/input services used in exempted goods and services


Quick Summary
This judgement concerns Honda Cars India Ltd's appeal against a demand for CENVAT credit reversal. The company engaged in taxable activities (packing/labelling) and non-taxable trading of dyes. As they didn't maintain separate records, they opted to pay CENVAT credit as per Rule 6(3A) of the CENVAT Credit Rules, 2004, calculating reversals based on a prescribed formula.

Court :
Commissioner of Central Taxes (Appeals) Jaipur]

Brief :
This appeal has been filed by M/s. Honda Cars India Ltd against demand of reversal of CENVAT Credit in terms of Rule 6(3A) of the CENVAT Credit Rules, 2004.

Citation :
Excise Appeal No. 54157 of 2018

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
BEST VALUE
2 YEAR PLAN
3,499
(Excl. of GST ₹629)
1 YEAR PLAN
1,999
(Excl. of GST ₹359)

3 MONTHS PLAN
999
(Excl of GST ₹179)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Guest
Published in Excise
Views : 141
downloaded 308 times

Comments




CCI Pro



Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

K R Kiran Kumar & Associates

Bengaluru

CA Inter

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
17 August 2026
Chartered Accountant with US GAAP Experience

Austin Med Solutions Pvt Ltd

Bengaluru

CA

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details
Company
ARTICLESHIP 24 August 2026
Chartered Accountant Articles

Rohit KC Jain & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details