9911796707
TMI Blog2008 (1) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... mm. (A) has remanded the matter only to determine the exact quantity, hence entire SCN is not required to be set aside - nothing wrong in remanding matter to original authority to determine the specific input services used in the mfg. of rectified spirit and to quantify the same - E/457 & 458/2007 - A/99-100/2008-WZB/C-II/SMB - Dated:- 14-1-2008 - Shri K. K. Agarwal, Member (T) Shri U. B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(2) of Cenvat Credit Rules, 2004 which is used in or in relation to the manufacture of both exempted and dutiable final products, they were paying an amount equal to Cenvat credit attributable to inputs (molasses) contained in the exempted product rectified spirit as per Rule 8(6)(a) of the Rules on its clearance quantity. However, as per rule they were required to pay an amount equivalent to Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n utilized in the manufacture of exempted final products (rectified spirit). An amount of Rs. 9,80,227/- was accordingly demanded and was confirmed by the Asst. Commissioner along with interest who also imposed penalty of Rs. 98,000/- on the appellants. 3. On appeal, the appellants contended before the Commissioner (Appeals) that the show cause notice does not specify the input services which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been issued on the basis of presumptions and assumptions, the entire show cause notice should have been set aside instead of remanding the matter back to the adjudicating authority. It is also his contention that the input services used for the manufacture of molasses which are cleared by them on payment of duty cannot be considered as having been used in the manufacture of rectified spirit as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original authority to determine the specific input services which are used in the manufacture of rectified spirit and to quantify the same. However, I agree with the appellants contention that the input services should be one which are used after clearance of the molasses and not prior to that. In remand proceedings the adjudicating authority shall keep this fact in mind while determining the du ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
