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TMI Blog2009 (1) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri R.S. Srova, JDR, for the Respondent. ORDER Both the appeals are being disposed off by a common order as the issue is identical. The appellants are engaged in manufacture of dutiable as well as exempted products. As per the allegations made in the show cause notice, they availed the Cenvat credit on all the inputs which were common for exempted as well as dutiable products. Accordingly, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Larger Bench decision of the Tribunal in the case of M/s. Nicholas Piramel - 2008 (232) E.L.T. 37 (Tribunal-LB) = 2008 (89) RLT 566 (CESTAT-LB). As regards the Revenue's contention that as the reversal was at the time of clearance and not at the time of showing of input for production, reliance has been placed upon Hon'ble Gujarat High Court decision in the case of M/s. Maize Products, 2009 (23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not permit the same. There was option for the appellant to maintain separate accounts in respect of inputs used for exempted goods as well as inputs used for dutiable goods and not to avail credit in respect of inputs used for manufacture of exempted goods which they did not avail. The second ill option available to the appellant according to the provisions of the said rule was to pay amount @8% o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in case of Nicholas Piramel as referred supra, [2008 (232) E.L.T. 37 (Tribunal-LB) = 2008 (89) RLT 566 (CESTAT-LB)], has held that where common input are used in dutiable as well as exempted goods, payment of amount of 8% under Rule 6 of Cenvat Credit Rules, 2002 is not required when the amount equivalent to credit attributable to input used in exempted goods is paid before removal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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