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2017 (8) TMI 397 - AT - Central ExciseCENVAT credit - common inputs used in dutiable as well as exempt goods - N/N. 115/75-CE dated 30.04.1975 - Held that: - no common inputs were used for generation of the byproduct /waste. Thus, the embargo created in Rule 6 ibid for reversal of amount equal to 8% / 10% of sale price of the said goods will not be applicable in the facts and circumstances of the case. With regard to Acid Oil, this Tribunal in the case of Morvi Vegetable Products Ltd. [2011 (10) TMI 254 - CESTAT, AHMEDABAD] has held that Acid Oil is not covered by the provisions of Rule 6 ibid, and thus, there is no need to reverse 8% / 10% of the value of such Acid Oil - with regard to D.O. Desilete, the amount in question has already been reversed from the Cenvat Account and appropriate interest amount has also been paid by the appellant, I am of the opinion that the restrictions contained in Rule 6 ibid for payment of amount on the exempted goods will not be applicable in this case. Non-filing of application within the stipulated time limit of 6 months is a procedural lapse and the same cannot be strictly applied to deny the benefit available under the statute. Appeal allowed - decided in favor of appellant.
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