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2017 (5) TMI 500 - AT - Central ExciseCENVAT credit - non-maintenance of separate records for inputs used in exempted and dutiable goods - demand of 10% of exempted goods - Held that: - when the appellant has already reversed the Cenvat Credit on input/input services attributable to final exempted goods, they are not required to pay 10% of value of exempted goods. The approach adopted by the ld. Commissioner (Appeals) is in accordance with law and the services for which statutory records were not required to be maintained have been correctly pointed out by the First Appellate Authority. We do not find any infirmity in the methodology adopted by the Commissioner to satisfy about the input services used for dutiable goods. Re-credit of amount - Held that: - The genesis of this SCN is that pending the investigation in SCN dt. 06.09.2005, the appellants had voluntarily debited ₹ 9,37,988/-. Later on they took back the credit of 9,15,714/- as they felt that they were entitled for the input service credit. Since, the dropping of proceedings pertaining to SCN dt. 06.09.2005 is u[pheld, the issue relating to re-credit of ₹ 9,15,714/- raised in the SCN dt. 07.04.2006 also does not survive. Appeal dismissed - decided against Revenue.
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