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2018 (4) TMI 287 - CESTAT BANGALORECENVAT credit - common inputs used for manufacture of dutiable as well as non-dutiable goods - furnace oil - non-maintenance of separate records - Rule 6(1) of CCR 2001, 2002 and 2004 - Held that: - the appellant has no case on merit in view of the judgment of the Hon’ble Gujarat High Court in the case of CCE vs. Deeyakar Aluminium Pvt. Ltd. [2011 (3) TMI 1596 - GUJARAT HIGH COURT], where it was held that CENVAT credit on furnace oil is not admissible. Time limitation - Held that: - the demand for the period from 30.1.2002 to 30.11.2005 is time barred and the same is set aside and the appellant is liable to pay the duty for the period from December 2005 to October 2006 and for the purpose of quantification of duty for the normal period, the case is remanded back to the original authority to re-quantify the demand for the normal period along with interest. Appeal allowed in part by way of remand.
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