2021 (1) TMI 1332

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..... re of dutiable products and taxable and exempted services in terms of Rule 6 (3A)(c)(ii) of CCR, 2004 - HELD THAT:- The issue is no longer res integra. Moreover, it is found that in the case of appellants themselves, this Bench has decided the issue in their favour relying on the ratio of the case of Chennai Petroleum Corporation Ltd. It is held that for the purposes of calculating the amount to b .....

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..... ponents of generator sets. The appellants availed CENVAT credit on various input services which are required for provision of manufacture of dutiable goods and exempted service (trading). While the appellant maintained separate accounts for input and input services used exclusively in manufacture of dutiable final products and exempted services, they did not maintain separate accounts for common i .....

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..... MI-523-CESTAT CHENNAI] and the Department has not appealed against the same and as such the issue attained finality. He also stated that Tribunal has similarly held in the following cases:3 Lotte India Corporation Ltd. Vs The Commissioner of GST CE (A) [2020 (3) TMI 307-CESTAT CHENNAI] CCE Vs Reliance Industries Ltd. [2019 (3) TMI 784-CESTAT AHMEDABAD] E-Connect Solutions (P) Ltd. Vs Central Excis .....

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