2015 (10) TMI 876

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..... concessional/notified rate of duty. That there is no manufacture of exempted goods. Tough this was specifically urged in the appeal filed before the Commissioner (Appeals) it was not considered. Further that concessional rate of duty is availed only when Cenvat Credit has not been availed. The consultant submitted that common inputs or input services were not used as alleged in the Show Cause .....

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..... equired under Rule 6(3) of the Cenvat Credit Rules. 2. At the time of hearing the Consultant appearing on behalf of the appellant submitted that the appellant is not manufacturing exempted goods, but the Ayurvedic Medicines are being cleared under Notification No. 1/2011-CE dated 1.3.2011 on payment of concessional/notified rate of duty. That there is no manufacture of exempted goods. Tough t .....

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