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2015 (1) TMI 1042 - AT - Central ExciseReversal of CENVAT Credit - Whether respondents are required to reverse the input credit availed on fuel used in the manufacture of exempted products as they manufactured both dutiable and exempted goods and availed input credit on fuel - Held that:- The Rule 6 (1) stipulates for inputs are used for dutiable and exempted goods and sub-rule (2) of CCR stipulates that respondents should maintain separate inventory of inputs exempted and dutiable except intended to be used as fuel. The present case is only on the credit availed on fuel used in the exempted product. High Court of Gujarat in case of Commissioner Vs Shell Extruders (2008 (7) TMI 947 - GUJARAT HIGH COURT) also dismissed the Revenue's appeal on the issue. In the present case, the lower appellate authority has discussed the issue in detail and rightly held that credit availed on furnace oil and oxygen which are fuel is permissible. By respectfully following the Hon'ble High Court order, I do not see any infirmity in the order of Commissioner (Appeals). - Decided against Revenue.
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