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2018 (9) TMI 1058 - AT - Central ExciseCENVAT Credit - Job work - Scope of SCN - common inputs (furnace oil) used in manufacture of both dutiable and exempted goods - non-maintenance of separate records - Rule 6 of Cenvat Credit Rules - Held that:- The adjudicating authorities have gone beyond the scope of the SCNs. The adjudicating authorities have surely changed the goal post to a proposition which was not at all presented in the SCNs. On this very ground, the impugned orders will suffer from infirmity of having gone beyond the scope of SCNs - impugned orders do not sustain. Also, the matter is amply covered by the Tribunal in Federal Mogul Goetze India Ltd. Vs CCE Bangalore [2012 (7) TMI 713 - CESTAT, BANGALORE] where inter alia, it was held that N/N. 214/86-CE, though issued under Section 5A of Central Excise Act, 1944, is not per se an exemption notification. Impugned orders cannot sustain - appeal allowed - decided in favor of appellant.
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