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2019 (3) TMI 176 - AT - Central ExciseCENVAT Credit - duty paid on inputs which are used in the manufacture of exempted goods - separate account in respect of inputs, input services which were used in the manufacture of exempted goods not maintained - 6% of the value of the exempted goods as per the provisions of Rule 6(3)(i) of CCR not paid - time limitation - Held that:- Revenue has failed to bring on record any material to show that the appellant has suppressed the material fact with intent to evade payment of duty - further, the appellant has been filing the returns regularly wherein they have been showing the availment of credit. The appellant has produced the copies of various returns filed before the Department wherein they have mentioned the cenvat credit availed by them. Further in view of the various decisions relied upon by the appellant, it can be concluded that extended period has wrongly been invoked. The cenvat credit amounting to ₹ 2,58,144/- is hit by limitation and the remaining amount of ₹ 1,50,604/- is within limitation which is confirmed but the entire penalty is dropped. CENVAT credit on input service tax credit of ₹ 2,81,659/- - Held that:- The credit was taken during December 2015. Further up to September 2014, the appellant is entitled to take cenvat credit on all the invoices as the said amendment was made applicable from September 2014. Accordingly invoice dated July 2014 and August 2014 amounting to ₹ 1,26,693/- is not time-barred and invoices beyond September 2014 amounting to ₹ 1,54,966/- is confirmed. Interest and penalty - Held that:- Since the appellants were having sufficient balance in their cenvat account and they have availed the credit but not utilized the same, the appellants are not liable to pay interest liability. Appeal allowed in part.
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