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M/s Gujarat Infrapipes Pvt. Ltd. Versus Commissioners of Central Excise, Customs And Service Tax-Vadodara-II

2016 (1) TMI 268 - CESTAT AHMEDABAD

Availment of CENVAT Credit - Non maintenance of separate account - Held that:- There is no finding of the lower authorities that they have reversed the credit used on the exempted finished goods as contended by the appellants. We find that, in view of the retrospective amendment of Rule 6 (3) (b) of Cenvat Credit Rules by Finance Act, 2010, the appellants were entitled to reverse the proportionate Cenvat credit attributable to the quantum of input used in or in relation to manufacture of exempte .....

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m, Member (T) For the Appellant : Shri Dhaval Shah, Adv For the Respondent : Shri J Nair, AR ORDER Per P K Das The appellants were engaged in the manufacture of Pipe Fittings classifiable under Chapter 7307.2300 of the Schedule to the Central Excise Tariff Act, 1985. The appellants were manufacturing dutiable and exempted finished goods and availing Cenvat Credit on the inputs. It has been alleged that the appellant had not maintained separate accounts of raw materials used for dutiable and exem .....

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t and imposed penalty and also appropriated the amount of ₹ 10,57,927.00 as paid by the appellant. By the impugned order, Commissioner (Appeals) rejected the appeal filed by the appellant. 2. The Learned Advocate on behalf of the appellant submits that they have debited Cenvat Credit of an amount of ₹ 10,57,927.00 on the inputs used in the manufacture of the exempted finished goods, which has been recorded in the Show Cause Notice. He relied upon the following the decisions as under: .....

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, in view of the retrospective amendment of Rule 6 (3) (b) of Cenvat Credit Rules by Finance Act, 2010, the appellants were entitled to reverse the proportionate Cenvat credit attributable to the quantum of input used in or in relation to manufacture of exempted final product. This issue is settled by the decisions of the Tribunal and the High Court. In the case of M/s IPCA Laboratories Ltd. (supra) the Tribunal held as under:- "6.1. In our view w.e.f. 01.03.2008 Rule 6(3) had been amended .....

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culated as per the formula prescribed in Rule 6(3A). By Finance Act, 2010, the above provisions were made retrospectively applicable. Hon'ble Gujarat High Court in case of Sh. Rama Multitech Ltd. vs UOI reported in 2011 (267) ELT 153 Guj has held that even if a separate account have not been maintained, in view of retrospective amendment by Finance Act, 2010, a manufacturer using common inputs in or in relation to manufacture of dutiable as well as exempted final product would be entitled to .....

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