2015 (11) TMI 825

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..... y dropped the demand in respect of the other 3 show cause notices as per the remand order of the Tribunal. At this stage, the learned Authorised Representative for the Revenue submits 3 months period was not included in the earlier proceedings, which may be verified. Following the decision of the Tribunal in the case of Saurashtra Cement Ltd , we hold that the demand at the rate of 8% of the value .....

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..... he payment of 8% of the total price of CEMENT under Rule 6(3)(b) of CENVAT Credit Rules in respect of 3 Show Cause Notices and dropped the demand of duty on clinker on 2 Show Cause Notices. The Learned Authorised Representative for the Revenue submits that there is no clarity in the order that whether the proportionate credit was reversed or not. We find Tribunal in the case of Saurashtra Cements .....

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..... mand order of the Tribunal. At this stage, the learned Authorised Representative for the Revenue submits 3 months period was not included in the earlier proceedings, which may be verified. Following the decision of the Tribunal in the case of Saurashtra Cement Ltd (supra), we hold that the demand at the rate of 8% of the value of Cement cannot be sustained and remand the matter to the Commissioner .....

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