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TMI Blog2015 (1) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 (7) TMI 947 - GUJARAT HIGH COURT) also dismissed the Revenue's appeal on the issue. In the present case, the lower appellate authority has discussed the issue in detail and rightly held that credit availed on furnace oil and oxygen which are fuel is permissible. By respectfully following the Hon'ble High Court order, I do not see any infirmity in the order of Commissioner (Appeals). - Decided against Revenue. - Appeal No.E/794/2006 - FINAL ORDER No.40053/2015 - Dated:- 19-1-2015 - Shri R. Periasami, J. For the Appellant : Shri K.P. Muralidharan, AC (AR) For the Respondent : Smt. Kamna Shrikanth, Advocate JUDGEMENT Revenue filed appeal against the order of Commissioner (Appeals) dt. 31.7.2006. 2. The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive amendment from September 2010, the respondents are required to reverse proportionate amount on the exempted goods. He relied on the following citations :- (1) CCE Salem Vs Burn Standard Co. Ltd. 2013 (295) ELT 677 (Mad.) (2) Hind Lamps Ltd. Vs CCE Kanpur 2010 (250) ELT 247 (Tri.-Del.) 4. On the other hand, learned advocate appearing for the respondent reiterated the OIA. She submits that during the relevant period, CCR 2002 is applicable as per Rule 6 (2) of CCR credit availed on the fuel is excluded from the provisions of Rule 6 (1) of CCR. The Commissioner (Appeals) has rightly allowed their appeal as they are not required to reverse credit on the fuel used in the exempted product. The amendment in Rule (6) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts, except inputs intended to be used as fuel, and manufactures such final products which are chargeable to duty as well as exempted goods, then, the manufacturer shall maintain separate accounts for receipt, consumption and inventory of inputs meant for use in the manufacture of dutiable, final products and the quantity of inputs meant for use in the manufacture of exempted goods and take CENVAT credit only on that quantity of inputs which is intended for use in the manufacture of dutiable goods. 6. The same continued in Rule 6 (2) of 2004 also. The Rule 6 (1) stipulates for inputs are used for dutiable and exempted goods and sub-rule (2) of CCR stipulates that respondents should maintain separate inventory of inputs exempted and dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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