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2018 (10) TMI 956 - CESTAT CHANDIGARHCENVAT Credit - common inputs used in manufacture of both dutiable as well as exempted goods - non-maintenance of separate records - demand of 5%/6% on the value of exempted goods - Rule 6(3)(b) of Cenvat Credit Rules, 2004 - Held that:- As the appellant has already reversed the Cenvat credit attributable to the exempted goods on inputs used in manufacturing of ‘SLICE’ during the intervening period. In that circumstances, the same is equal to compliance of the Rule 6 (3) of the Cenvat Credit Rules, 2004 as they have not availed Cenvat credit on inputs used in manufacturing of exempted goods - Therefore, an amount equal to 5%/6% of the value of exempted goods can’t be demanded and benefit of Notification No. 1/2011-CE dated 01.03.2011 cannot be denied to the appellant. Demand of Interest - Held that:- The matter requires verification at the end of the adjudicating authority, therefore, for the limited purpose, the matter is remanded back to the adjudicating authority for calculation of interest - Matter on remand. Penalty - Held that:- Admittedly, during the impugned order, there was a dispute going on whether the appellant is manufacturing exempted goods or not, in that circumstances, no penalty is imposable to the appellant - penalty set aside. Appeal allowed by way of remand.
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