TMI Blog2017 (10) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... t the reversal of credit on common inputs used for manufacturing exempted goods would be sufficient compliance of the provisions envisaged in Rule 6(3) of CCR, 2004 - demand unsustainable - appeal allowed - decided in favor of appellant. - E/272/2009 - 41667/2017 - Dated:- 16-8-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri Madhu Mohan Damodhar, Member (Technical) Ms. Minchu M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of rubber compound captively consumed by them and cleared without payment of duty. From 1.4.2005, they intimated the department vide letter dated 31.8.2005 that they will be not maintaining separate accounts and was switching to the system of expunging credit at the time of clearance of rubber compound without payment of duty. A show cause notice was issued for the period 10/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their favour by the judgment reported in - 2014 (301) ELT 87. Further, that the Hon ble High Court in the case of CCE Vs. CESTAT - 2015 (323) ELT 323 (Mad.) and CCE Vs. ICMC Corporation Ltd. - 2015 (315) ELT 388 (Mad.) has held that the reversal of credit on common inputs used for manufacturing exempted goods would be sufficient compliance of the provisions envisaged in Rule 6(3) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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