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2018 (7) TMI 315 - AT - Central ExciseCENVAT Credit - trading activity - common input services used for manufacture of finished products as well as trading activities - demand to the extent of 10% / 8% / 6% of traded goods for the disputed period, on the ground that the appellants have not filed declaration as contemplated in Rule 6 (3A) - time limitation - Held that:- The issue has been settled in the case of DALMIA BHARAT SUGAR AND INDUSTRIES LTD., DALMIA CHINI MILLS VERSUS C.C.E. CUS. & S. TAX, NEW DELHI [2017 (1) TMI 231 - CESTAT NEW DELHI], where it was held that the Commissioner is not justified in insisting that appellant reverse cenvat credit in terms of Rule 6(3)(i) of Cenvat Credit Rules - demand do not sustain. Time Limitation - Held that:- The appellants had been reversing the credit availed on common input services and informed the department whenever the details were asked for. Thus the department was fully aware that the appellants were conducting trading activity - the demand raised invoking the extended period is without any factual or legal basis. Appeal allowed - decided in favor of appellant.
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