9911796707
TMI Blog2023 (10) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/- has already been paid. The interest amount paid is not being disputed on account of any quantification. In respect of Rs.74,64,464/- - HELD THAT:- The AR s Office has queried the details from the Jurisdictional Commissioner to get it verified as to whether 10% of the value of the clearance of the exempted goods was being paid by the Appellant, as claimed by them. They have received letter dated 21.06.2013 from the Office of the Commissioner, Visakhapatnam, stating that the Assessee has reversed 10% of the value of clearances. This letter has been annexed with the synopsis submitted by the Revenue. Interest amount - HELD THAT:- In respect of the interest of Rs.29,61,191/-, the same stands paid by the Appellant. Since the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri B. Sangameshwar Rao , AR for the Respondent ORDER [ Order per : R. MURALIDHAR ] The Appellants were issued four Show Cause Notices seeking reversal of Cenvat credit as per the following table: S.No. SCN No. Date Period Amount 1 V/15/43/2008-Adj 08.04.2008 04.2007 to 11.2007 9,51,26,759/- 2 V/15/201/08-Adj 02.01.2009 12.2007 to 10.2008 9,19,74,349/- 3 V/15/209/2009-Adj 03.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth dutiable and exempted goods. 3. To summarize the confirmed demand in the OIO: a) Interest on amount of Rs.29,61,191/- already reversed by the Appellant. b) Reversal of Rs.15,59,640/- on account of inputs used exclusively along with interest thereon. c) Demand of Rs.74,64,464/- to be reversed on account of usage of Tri Ethyl Amine as a common input for both dutiable and exempted finished goods. 4. Being agitated, the Appellants are before the Tribunal. 5. The Appellant submits that in case of already reversed amount of Rs.29,61,191/-, they are not contesting this amount which has been already appropriated in the OIO. They also point out that on this amount, they have already paid interest of Rs.1,47,209/-. They draw out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9,61,191/- already reversed by the Appellant, Revenue admits that interest of Rs.1,47,209/- has already been paid. The interest amount paid is not being disputed on account of any quantification. 11. In respect of Rs.74,64,464/-, the AR s Office has queried the details from the Jurisdictional Commissioner to get it verified as to whether 10% of the value of the clearance of the exempted goods was being paid by the Appellant, as claimed by them. They have received letter dated 21.06.2013 from the Office of the Commissioner, Visakhapatnam, stating that the Assessee has reversed 10% of the value of clearances. This letter has been annexed with the synopsis submitted by the Revenue. 12. Considering the above facts and documentary details ..... X X X X Extracts X X X X X X X X Extracts X X X X
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