9911796707
TMI Blog2019 (2) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2004 - Held that:- Applicability of Rule 6 of the CENVAT Credit Rules, 2004 squarely rests on the fact that whether the appellant availed CENVAT Credit on input services and used it for providing exempted services - In the present case, demand notices have been confirmed on the premise that the appellant have utilized common input services in the manufacture of dutiable goods and maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Misra These two appeals are filed against Order-in-Appeal No. NSK-EXCUS-000-APPL-296-17-18 dated 07.03.2018 passed by the Commissioner of CGST Central Excise (Appeals), Nashik. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods namely, Aluminium Extruded profile/Tubes Pipes/Bars Rods etc. falling under Chapter 76 of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that even though before the original adjudicating authority as well as before the learned Commissioner (Appeals) they have categorically and vehemently argued that common input services were not utilized in the generation of electricity at their windmill, however, invoking Rule 6 of CENVAT Credit Rules, 2004 demands have been confirmed. He, thus, submits that they have enough evidence to establis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In the present case, demand notices have been confirmed on the premise that the appellant have utilized common input services in the manufacture of dutiable goods and maintenance and repair of windmill. The contention of the learned Consultant for the appellant that in repair and maintenance of windmill situated away from the factory used for generation of electricity and ultimately consumed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
