9911796707
TMI Blog2017 (3) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal Nos. E/2854 & 2871/2009 - Final Order No. 60162-60163 /2017 - Dated:- 18-1-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Smt. Krati Somani, Advocate for the Appellant Sh. Atul Handa, AR for the Respondent ORDER Per Ashok Jindal The appellants are in appeal against the impugned order. 2. The brief facts of the case are that the main appellant is manufacturing dutiable as well as exempted final products. As per Rule 6(3) of the Central Credit Rules, 2004, the appellant is required to maintain separate account of input/input services for manufacturing of dutiable as well as exempted final products. As during the impugned period, the appellant was not maintained separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein the facts are as under: 2. The issue for consideration before us is whether reversal of Cenvat credit taker on cocoa beans and utilized in both the dutiable as well as exempted product after the clearance of the exempted product absolves the appellants of the liability to pay 10% of the total price of the exempted product in terms of Rule 6(3)(b) of the Cenvat Credit Rules, 2004. .and this Tribunal in those sets of facts observed as under:- 5. We, however, note that the Hon ble Allahabad High Court in the case of Hello Minerals Water (P) Ltd. v. Union of India reported in 2004 (174) E.L.T. 422 (All.) has held that the reversal of the credit can be made even subsequent to the clearance of the final products and it will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption. The question of exemption from payment of duty on grey fabrics arose on satisfaction of the said two conditions. In this case, payment of duty on yarn on deferred basis took place before clearance of grey fabrics on which exemption was claimed. Therefore, payment was made before the stage of exemption. Similarly, on payment of duty on the input (yarn) the assessee got the credit which was never utilized. That before utilization, the entry has been reversed which amounts to not taking credit. Hence, in this case, both the conditions are satisfied. Hence, item no. 1 of the table to Notification No. 14/2002-C.E would apply and accordingly the grey fabrics would attract nil rate of duty. 8. The learned Jt. CDR, in view of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
