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TMI Blog2017 (11) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest should be considered as if that the appellant did not avail any credit on such product - the decision in the case of Chandrapur Magnet Wires (P) Ltd. Vs. Collector [1995 (12) TMI 72 - SUPREME COURT OF INDIA] relied upon - full reversal of credit alongwith applicable interest will satisfy the compliance of Rule 6 and will not attract payment of 10% of the exempted final product - appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, Jodhpur. 4. The appellant are engaged in the manufacture of HDPE pipes which are liable to Central Excise duty. They were manufacturing exempted pipes also for sprinkler irrigation equipment. They availed cenvat credit on input and input services. Since they were manufacturing both dutiable and exempted finished goods, they were required to follow the procedure in terms of Section 6(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit availed on such common input services alongwith interest applicable. As such, it should be considered that they have never availed any credit on common input services. Accordingly, he submitted that it is not justifiable to demand an amount 10% of value of exempted final products as they have not at all availed credit on any common input services. He relied on various decisions in support of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on such product. The following decisions are relevant on this issue. i) Chandrapur Magnet Wires (P) Ltd. Vs. Collector 1996 (81) ELT 3 (SC) ii) Hello Minerals Water Pvt. Ltd. Vs. Union of India 2004 (174) ELT 422 (All.) iii) Jost s Engineering Co. Ltd. CCE, Mumbai-III-2015 (320) ELT 157 (Tri.-Mum). 9. In view of the above decided cases, it is clear that full r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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