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TMI Blog2017 (2) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ory - Decided in favor of the assessee. - E/1272/2010-EX[DB] - A/70085/2017/EX[DB] - Dated:- 10-1-2017 - Anil Choudhary, Member (Judicial) And Anil G. Shakkarwar, Member (Technical) Shri D.K. Deb, Asstt. Commr. (A.R.) for the Department Shri Atul Gupta, Advocate for the Appellant ORDER Per Mr. Anil G. Shakkarwar The present appeal is filed by Revenue against Order-in-Original No.65/COMMR./GZB/2009 dated 24.12.2009 passed by Commissioner of Central Excise, Ghaziabad. 2. The brief facts of the case are that the respondents were manufacturers of Edible preparations, Bulk Drugs, P.P. Medicines, Essential Oils and Machinery Items. Some of the goods manufactured by the respondents were dutiable and rests were exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een used in the manufacture of dutiable final product as well as exempted goods. However, in their case, it is undisputed that the respondent did not take Cenvat Credit of duty paid of furnace oil used in generation of steam, which in turn was used in the manufactured of exempted goods. They further contended that the quantum of credit attributable to quantity of furnace oil used in generation of steam, which was used in relation to the manufacture of dutiable final product was availed by them. They further contended that there was no provision in Cenvat Credit Rules for denying credit after a gap of more than one year and there was no time limit prescribes for availing credit of duty paid on inputs or capital goods. The Original Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. He has further contended that this Tribunal in the case of Steel Authority of India Ltd. Vs. Commissioner of C. Ex., Raipur reported at 2013 (287) ELT 321 (Tri.-Del.) in para 9 has held that the judgement of Single Bench of this Tribunal in the case of J.V. Strips Ltd. (supra) is not based on correct interpretation. 6. Having considered the rival contentions, We find that as provided in Sub-Rule 2 of said Rule 6, the question of maintenance of separate accounts arises only when Cenvat Credit is availed on entire inventory of the inputs and subsequently such inputs are used both in the manufacture of dutiable as well as exempted final products. In the present appeal for the said inputs there was no need for maintenance of sep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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