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2016 (9) TMI 1402 - HC - Central ExciseCENVAT credit - inputs used in the manufacture of exempted goods - fuel - sub-rule (1) of Rule 57D of Central Excise Rules, 1994 and sub-rule (1) of Rule 6 of the Cenvat Credit Rules, 2001/2002 - Held that: - the issue raised is covered against the respondent and in favour of the appellant by the decision of the Apex Court in Commnr. of Central Excise Versus M/s. Gujarat Narmada Fertilizers Co. Ltd. [2009 (8) TMI 15 - SUPREME COURT] wherein it was held that Cenvat credit for duty paid on inputs used in the manufacture of exempted final products is not allowed. Notwithstanding the fact that the appellant is entitled to succeed and Annexure A4 and A6 orders passed by the appellate authority and the Tribunal are liable to be set aside, the matter should go back to the original authority for the limited purpose of deciding the question whether utilizable input credit was available during the period from March, 2000 to November, 2002. Appeal allowed in part and part matter on remand.
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