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TMI Blog2016 (12) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat Credit amounts to non-availment of Cenvat Credit and since the Cenvat Credit was not availed, the question of recovery of 8% amount does not arise - appeal disposed off. - Appeal No.E/1881/2007[DB] - FINAL ORDER NO.-70883/2016 - Dated:- 7-6-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Atul Gupta, Advocates for the Appellant (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parate accounts for dutiable and exempted final products and, therefore, the appellants were liable to pay amount equal to 8% of value of goods cleared by them without payment of duty. Therefore, a show-cause-notice dated 15.04.2005 was issued to appellant by invoking proviso to Sub-Section (1) of Section 11A of Central Excise Act, 1944 read with Rule 12 of Cenvat Credit Rules, 2002, demanding an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the said Order-in-Appeal dated 30.03.2007, the appellant is before this Tribunal. 4. The grounds of appeal are as follows: (a) The appellants have reversed the credit attributable to inputs used in the manufacture of exempted goods. (b) The demand is barred by limitation. (c) The appellant contended that he submitted all the relevant information in their RT-12 returns and elabo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department. Further, there are large number of Ruling by appellate fora holding that reversal of Cenvat Credit amounts to non-availment of Cenvat Credit and since the Cenvat Credit was not availed, the question of recovery of 8% amount does not arise. Further, the show-cause-notice was barred by limitation. He has further submitted that Section 72 of Finance Act, 2010 has provided a provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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