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TMI Blog2024 (10) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant have utilized the Cenvat Credit for payment of 2% duty on the excisable goods cleared under Notification No.01/2011-CE. - there are no restriction for the assessee to utilize the Cenvat Credit which was correctly and legally availed on the input and input service which were used in the manufacture of goods cleared at the rate of 6%. Therefore, only restriction is the assessee is barred to take the Cenvat Credit on input and/or input service used in the manufacture of excisable goods cleared under Notification No.01/2011-CE which is not the case here. Therefore, the appellant have not contravened the condition of Notification No.01/2011-CE. The appellant have reversed the amount of Cenvat Credit utilized for payment of 2% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter dated25.04.2016 regarding the availment of the benefit of said notification by utilizing Cenvat Credit during April-2015 to March-2016. The appellant vide their letter dated 05.05.2016 replied due to lack of knowledge they have wrongly taken and utilized Cenvat Credit of Rs.24,504/- and Rs.9,584/- during the May-2015 and August-2015, respectively in respect of goods covered and cleared under Notification No. 01/2011-CE dated 01.03.2011 by paying duty at the rate of 2%. Thereafter the appellant has admittedly paid Rs.34,088/- equal to the amount of Cenvat Credit utilized for payment of 2% duty on the goods cleared under Notification No.01/2011-CE dated 01.03.2011 along with the interest of Rs. 5,063/- on 28.04.2016. 1.3 A show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards the payment of 2% duty on the goods cleared under the Notification No.01/2011-CE. He further submits that even if the action of appellant is incorrect, the appellant have admittedly reversed the credit of input and input service which was utilized for payment of duty. They have also paid the interest. Therefore in such case, the situation is as if no Cenvat Credit is availed and the condition of the Notification stand complied with. In support of the submission he placed reliance on the following judgments:- Chandrapur Magnet Wires (P) Ltd. Vs. CCE, Nagpur [1996 (81) E.L.T. 3 (SC)] Hello Minerals Water (P) Ltd Vs. Union of India [2004-TIOL-57-HCALL- CX] MTR Foods (P) LTD. Vs. CCE [2016 (338) ELT 764 (Tri. - Bang.)] 3. Shri Rajesh R Kur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not take the Cenvat Credit in respect of input or input service which was used in the manufacture of excisable goods which are cleared under Notification No.01/2011-CE. In the present case, it is not the case of the department that the appellant have taken Cenvat Credit in respect of any input or input service which were used in the manufacture of excisable goods which are cleared by availing the Notification No.01/2011-CE dated 01.03.2011. As per facts the only charge of the department is that the appellant have utilized the Cenvat Credit for payment of 2% duty on the excisable goods cleared under Notification No.01/2011-CE. In our considered view, we do not find any restriction for the assessee to utilize the Cenvat Credit which was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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