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2019 (5) TMI 51 - CESTAT HYDERABADCENVAT Credit - steam, an exempt product - denial on the ground that the appellant is clearing steam to an outside factory - Rule 6 of CCR - HELD THAT:- Whether the steam in question was cleared only to 100% EOUs as has been recorded in the second show-cause notice but not in the first show-cause notice and as has been asserted by the learned Chartered Accountant. If the entire steam was cleared to 100% EOUs, then in terms of Rule 6 (6)(ii) no reversal of CENVAT credit is required. This factual position has to be verified by the adjudicating authority. CENVAT Credit - input services availed from M/s Institute of Chemical Technology, (ICT) Mumbai by the appellant in their attempt to produce soya protein in their factory - HELD THAT:- It needs to be verified whether the entire production during the relevant period was cleared on payment of excise duty. Learned A.R. points out that the invoices presented by the learned Chartered Accountant is of 2017 while the services were availed during 2014-15. Therefore, the correlation is required and this verification has to be done. Appeal allowed by way of remand.
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