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2018 (9) TMI 490 - AT - Central ExciseCENVAT Credit - Sulphur - It appears to Revenue that the use of Sulphur as input is not exclusively for manufacture of dutiable excisable goods - whether the appellant is required to pay an amount under Rule 6(3) of the Cenvat Credit Rules, 2004 on removal of items like maize husk, maize gluten, maize germ, which are unintended products in the manufacture of maize discharge? - Time Limitation. Held that:- The present SCN by the Revenue is by way of change of opinion and as such, is hit by the limitation - So far as the demands for the current period 2015–16 is concerned, it is an admitted fact in the SCN that the appellant has reversed the proportionate credit on the input - Sulphur and other inputs and have reversed the proportionate credit on the basis of turnover of exempted goods and dutiable goods, which fact is not disputed and has been recorded in the SCN. The appellant has already reversed the proportionate amount under Rule 6(3)(2) of the CCR, they are not required to reverse the CENVAT credit - Appeal allowed - decided in favor of appellant.
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