9911796707
TMI Blog2017 (10) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, when the appellant is availing proportionate credit on input/input services used in the manufacture of dutiable goods, the question of reversal of Cenvat credit does not arise - credit remains allowed. Penalty - CENVAT credit - malafide intent - Held that: - appellant has paid demand along with interest and since the sister unit was otherwise entitled to avail Cenvat credit on the said invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit on input/input services and no reversal of Cenvat credit attributable to final exempted goods. Therefore, in terms of Rule 6(3) of the Cenvat Credit Rules, 2004, the appellant was required to reverse Cenvat credit on proportionate basis for input/input services used in final exempted goods. It was also pointed out that the Cenvat credit of ₹ 7,453/- availed by the appellant on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing of dutiable as well as final exempted goods, they have not taken Cenvat credit on input/input services which have gone in manufacturing of final exempted goods in terms of Rule 6(3) of the Cenvat Credit Rules, 2004. Therefore, demand against the appellant is not sustainable. With regard to the Cenvat credit avail of ₹ 7,453/- it is the contention of the ld. Counsel for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionate credit on input/input services used in the manufacture of dutiable goods, the question of reversal of Cenvat credit does not arise. Therefore, the demand on account of reversal of Cenvat credit is not sustainable. 8. With regard to the availment of Cenvat credit of ₹ 7,453/-. I find that appellant has paid demand along with interest and since the sister unit was otherwise entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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