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M/s Jubilant Life Sciences Ltd. Versus Commissioner of Central Excise, Meerut-II

2015 (10) TMI 877 - CESTAT NEW DELHI

Denial of CENVAT Credit - Non maintenance of separate accounts - contravention of the provision of Rule 6 of the CENVAT Credit Rules, 2004 - Invocation of extended period of limitation -held that:- When the audit objection was raised they have already reversed the CENVAT Credit attributable to coal handling charges which was ultimately used for generation of steam, which was used for generation of electricity, which was ultimately used for manufacture of final exempted product along with interes .....

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with interest is sufficient in this matter as per the Finance Act, 2010 and the show cause notice was not required to be issued. Therefore, impugned proceedings against the appellant are set aside - Decided in favour of assessee. - Appeal No. E/56673/2013-EX(DB) - Dated:- 14-7-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T), JJ. For the Appellant : Shri Devender Sharma, Adv For the Respondent : Rep by: Shri Ranjan Khanna, DR ORDER Per Ashok Jindal Appellant is in appeal against t .....

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ne to the manufacturing of electricity which was used in final dutiable product and some of the steam goes to the generation of electricity to be used in manufacture of final exempted product, i.e., fertilizer. As the appellant is not maintaining separate account of coal handling service, the Revenue is of the view that the appellant has contravening the provision of Rule 6 of the CENVAT Credit Rules, 2004, therefore, the appellant is liable to pay an amount equal to 8% /10% of the final exempte .....

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neration of electricity which was ultimately used for manufacture of final exempted product, they are not entitled to take CENVAT Credit on the service of coal handling. At that time, the appellant reversed the CENVAT Credit attributable to coal handling services along with interest. Therefore, the said reversal is required sufficient and the proceedings were not required to be initiated against the appellant. Although the proceedings have been initiated against the appellant by issuance of show .....

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essments have been done by holding that the appellant is entitled to take CENVAT Credit on coal handling charges and not required to pay any amount on clearance of their final exempted product. 2. On the other hand, ld. AR opposed the contention of the ld. counsel and submits that there was contradictory statements of the appellant. During the course of proceedings, sometimes he admits that they are taking CENVAT Credit on coal handling charges which ultimately used for manufacturing of dutiable .....

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