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TMI Blog2017 (12) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... murthy, AR For the Appellant Mr. N. Anand, Advocate For the Respondent ORDER Per : V. Padmanabhan The present appeal has been filed by Revenue against the Order-in-Original No.01/2007 dated 27.2.2007. The respondent has also filed Cross Objection. 2. The assessee is engaged in the manufacture of insulated copper strips (enameled), insulated aluminium strips, bare copper strips, etc., falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture and clearance of exempted products, the assessee reversed an amount at the rate of 10% of the value of exempted products in terms of Rule 6(3)(b) of CENVAT Credit Rules, 2004 but the Department took the view that since the inputs, copper, supplied free of cost, were used exclusively in the manufacture of exempted final product, the assessee was not entitled to avail CENVAT credit on s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in terms of Rule 6(3)(b) of CENVAT Credit Rules, 2004. 3. In the Cross Objection filed by the assessee, they have contended that an amount at the rate of 10% of the value of exempted products cleared, has already been reversed by them. Further, it has been submitted that, in addition, an amount of Rs. 4,84,995/- has also been reversed by them during the period of January 2006. It is contended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T credit has been availed on copper which was used partly for the manufacture of exempted goods, the asseessee on their own have reversed an amount at the rate of 10% the value of exempted goods under Rule 6(3)(b) of CENVAT Credit Rules. The Department, in the proceedings before the lower authority, was of the view that the CENVAT credit of about Rs. 95 lakhs availed by them was irregular inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of exempted products. Since this fact has not been specifically brought to the notice of the Department, therefore, we find that the demand has been rightly made and this ground in the Cross Objection is rejected. 6. In the result, we find no infirmity in the impugned order passed by the lower authority which is sustained and the appeal filed by the Department is disposed of. The Cross Objec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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