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2017 (7) TMI 166 - AT - Central ExciseCENVAT credit - inputs - Sulphur Absorption Catalyst used for manufacture of non-dutiable goods - Rule 6 (1) of the CCR - separate account for the receipt, consumption and inventory of inputs meant for use in the manufacture of exempted goods not maintained - whether Sulphur which emerges as a result of the Desulphurisation of HSD is an exempted final product for which input namely Sulphur Absorption Catalyst has been used in its manufacture? - Held that: - Sulphur is a commercial product and sold in the market has not been rebutted by the appellant - Sulphur produced in the process of Desulphurisation is an excisable goods and is not only marketable but actually sold commercially by the appellant. Since it is chargeable to nil rate of duty in the Tariff, it is in the category of exempted goods - demand with interest upheld. Extended period of limitation - penalty - Held that: - there has been no intimation to the Department before the investigations began - there was clear suppression of material facts by appellant for which extended period has been rightly upheld and penalty has been correctly imposed. Appeal dismissed - decided against appellant.
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