2018 (2) TMI 527

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..... value of exempted goods under rule 6(3)(i) of CENVAT Credit Rules, 2004 fortifies this claim of the appellant - credit not required to be reversed - appeal allowed. - E/87259/2015 - A/92053/2017 - Dated:- 15-9-2017 - Shri C J Mathew, Member (Technical) For appellant: Shri Archit Agarwal, Chartered Accountant For respondent: Shri Manoj Kumar, Assistant Commissioner (AR) M/s Forbe .....

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..... would appear that the confirmation of recovery of credit that was allegedly availed without entitlement was premised on the supposition that the inputs had been procured exclusively for manufacture of exempted goods. On a perusal of the show cause notice, it would appear that the allegation of utilization of the said inputs solely for the manufacture of exempt products has been blandly asserted wi .....

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..... , clearly contended that This is a case where it is not reasonably possible to segregate inputs utilized in manufactured of the dutiable final products from the final products which are exempt from duty and thus on payment of 6% of value of exempted goods, the credit of all inputs is ought to be allowed. 5. In the light of the submission which is not been controverted by either the lower a .....

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