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2023 (2) TMI 476 - CESTAT AHMEDABADCENVAT Credit - trading/exempt service - input services used in the manufacturing of dutiable goods as well as trading activity - demand of 6% / 7% in terms of Rule 6(3)(i) of Cenvat Credit Rules, 2004 - HELD THAT:- On the clearance value on which the demand was raised, the appellant have admittedly paid the duty except for the period 19.04.2016 to 23.01.2017 wherein the appellant have not availed Cenvat credit. Thus, the appellant have paid the excise duty/ Cenvat on the clearances on which the demand was raised in the present case. With these details, there was no difficulty to the Adjudicating Authority as well as the appellate authority to arrive at the conclusion that there is no case of demand under Rule 6(3)(i) of Cenvat Credit Rules, 2004. However, both the lower authorities on flimsy ground that details were not given by the appellant, confirmed the demand, which cannot be agreed upon. The Revenue is at liberty to verify calculation of payment and or reversal of Cenvat in respect of inputs cleared as such and clearances on which no Cenvat credit was availed - appeal allowed.
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