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TMI Blog2017 (1) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... be a full compliance of the said provision - the impugned order is not sustainable in law as the appellant has reversed the CENVAT credit by following the procedure as prescribed in Rule 6 of CCR - demand set aside - appeal allowed - decided in favor of appellant. - E/926/2009-SM - 21533/2016 - Dated:- 6-12-2016 - Shri S. S. Garg, Judicial Member Shri B. Venugopal, Advocate For the Appellant Shri J. Harish, AR For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 24.8.2009 whereby the Commissioner (A) has rejected the appeal filed by the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that appellant is engaged in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eversed proportionate credit availed in respect of common input services attributable to the exempted goods amounting to ₹ 34,200/- vide CENVAT account dated 15.5.2008 and the appellant informed the Additional Commissioner regarding the reversal of proportionate credit. The adjudicating authority after following due process of law vide Order-in-Original dated 12.11.2008 confirmed the demand of ₹ 5,68,868/- along with interest and imposed equivalent penalty of ₹ 5,68,868/-. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who vide order dated 24.8.2009 upheld the Order-in-Original. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant or a Cost Accountant, certifying the amount of input credit attributable to the inputs used in or in relation to the manufacture of exempted goods, within a period of six months from the date on which the Finance Bill, 2010 receives the assent of the President. (3) The Commissioner of Central Excise shall, on receipt of an application under subsection (2), verify the correctness of the amount paid within a period of two months from the date of receipt of the application and in case the amount so paid is found to be less than the amount payable, he shall call upon the applicant to pay the differential amount along with interest, which shall be paid within a period of ten days from the date of receipt of the communication from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ratio of the turnover of exempted goods vs. the total turnover of the unit, including the value of exempted goods and apply the said ratio to the total service tax credit availed during the period, which gives the credit attributable to the exempted goods . The provisions of sub-rule 3(d) of Rule 6 of CCR also provides for a similar method for provider of output services to work out proportionate credit. In support of his submission, the learned counsel relied upon the following decisions: i. CCE, Chennai-II vs. ICMC Corporation Ltd.: 2015 (315) ELT 388 (Mad.) ii. Dynamatic Technologies Ltd. vs. CCE: 2015 (39) STR 305 (Tri.-Bang.) iii. Standards Intl. Precision Engineers P. Ltd. vs. CCE, Bangalore: 2010 (258) ELT 456 (Tri.-B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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