9911796707
TMI Blog2017 (3) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the Appellant on the inputs stands reversed. Once the credit of inputs used in exempted goods stands reversed, the demand for reversal of 8%/10% amount of value of exempted goods in terms of Rule 57 AH or Rule 6 of CCR does not sustain. Extended period of limitation - Held that: - the use of Methanol by the Appellant in their ETP plant was in the knowledge of the department - the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... captive consumption in use for manufacture of other dutiable products under Notification No. 67/95. Some of the Methanol is used by the Appellant for treatment of effluent in their ETP Plant. The Appellant were issued show cause notice that the exempted Methanol has not been used in manufacture of fertilizers but in ETP plant and to that extent cenvat credit has been wrongly availed by the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them on the inputs was reversed by them even before the issue of show cause notice and hence the demand of 8%/ 10% of value of Methanol used in ETP Plant is not sustainable. He further submits that the Rule 57AD and Rule 6 are applicable only where the common inputs is used in manufacture of dutiable as well as exempted products. It is not applicable to the product which is dutiable and some quant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment in case of SAP Bagging Co. P. Ltd. vs. CCE, Bhubneshwar 2003 (120) ELT 91, Nizam Sugar Factory Vs. CCE, AP 2006 (197) ELT 466 (SC) and ECE Industries Ltd. Vs. CCE, Delhi 2004 (164) ELT 236 (SC). 4. The Ld. Asstt. Commissioner (AR) supports the impugned order and submits that since the goods have been used for exempted purpose the demand is sustainable. 5. We have perused the case re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e arising out of ETP Plant by usage of Methanol for the period 2000 to 2005. The show cause notice in the present case was issued in April 2006 for the period 2001 - 02 to 2005 - 2006 demanding 8%/10% of value of methanol used in ETP Plant. We thus find that even the periods of both the cases are overlapping. In such facts, we also hold that the demands made by invoking extended period are time ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
