9911796707
TMI Blog2019 (4) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... are, in brief, as under:- "The appellant manufactures PVC Ribbed Strainer Pipes, PVC Pipes and also Deep Well Hand Pumps chargeable to Central Excise duty. Deep Well Hand Pumps falling under heading No.84132000 of the Tariff are fully exempt from duty under Notification No.10/2006-CE dated 01/03/2006 and other items are dutiable. There is no dispute that separate account and inventory of the inputs meant for dutiable and exempted final products had been maintained by the appellant. According to the appellant, they have taken Cenvat credit only in respect of the inputs used in the manufacture of dutiable final products. However, the Department's objection is that the appellant have been availing Telecom Services, Chartered Accountant Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary Services, Management Consultancy Services availed by them during the period of dispute is only Rs. 2,23,376/- and based on the value of the clearances of the exempted final products during the period of dispute, the proportionate credit would be Rs. 13,232/- against which they have also reversed an amount of Rs. 88,756/- and hence, the amount proposed to be recovered under Rule 6(3) of the Cenvat Credit Rules cannot be recovered, but this plea was not accepted." 3. Against this order of the Commissioner (Appeals), this appeal has been filed. 4. The appellant's contention is that even if the services of Telecom, Chartered Accountant, General Insurance, Business Auxiliary Services and Management Consultancy Services are treated as comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no dispute that the appellant maintained separate accounts and inventory of the inputs used for dutiable and exempted final products and took Cenvat credit in respect of only that quantity of inputs which was used in or in relation to the manufacture of the dutiable final products. However, the appellants also have availed services of Telecom, Chartered Accountant, Business Auxiliary Services, Management Consultancy and General Insurance Services in respect of which during the period of dispute, they have taken the Cenvat credit of Rs. 2,28,376/-. The Department's objection is that the appellant have not maintained separate accounts and inventory in respect of the use of these services in or in relation to the manufacture of dutiable an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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