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TMI Blog2018 (8) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... , LPG and NAPTHA? Held that:- The issue involved in this appeal is also no longer res-integra and is settled that if the Cenvat Credit attributable to input in the exempted products are either reversed or paid back the benefit of exemption Notification No. 67/95 dated 16/3/1995 can’t be denied in view of a judgment in the case of GODAVARI SUGAR MILLS LTD. VERSUS COMMISSIONER OF C. EX., BELGAUM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electricity, used for manufacture of various petroleum products, namely, SKO, LPG and NAPTHA. From the perusal of the appeal record, it is evident that the similar the issue has cropped up earlier and the order has been accepted by the Commissioner in his review order dated 10/7/2008 to 28/08/2008. 3. The issue involved in this appeal is also no longer res-integra and is settled that if the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to inputs and reversed the credit of attributable to any input service use in relation to manufacture of impugned goods and thereby, fulfilling the condition of Rule 6 of the Cenvat Credit Rules read with Notification No. 67/95 dated 16/3/1995. This issue stands clarified by the CBEC also vide its Circular No- 246/80/96-CX dated 1/1/1996. 4. In view of the above, we are of the view that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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