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Madhyadesh Papers Ltd. Versus Commissioner of Central Excise, Nagpur

2016 (1) TMI 430 - CESTAT MUMBAI

Availment of CENVAT Credit - Non maintenance of separate accounts - Held that:- Appellant had availed Cenvat credit of service tax paid on common input services. We find from the records that the appellant had manufactured and cleared newsprint paper and Kraft paper. Appellant claimed exemption from payment of duty in respect of newsprint paper and discharged appropriate duty liability on the Kraft paper - worksheet attached to the show cause notice that 87% of the final products manufactured by .....

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manufacturer proportionately reverses the Cenvat credit attributable to the clearances of exempted goods, it is considered as compliance of the provisions and need not be burdened with the demand of an amount equivalent to 5% or 10% of the value of exempted goods. In the case in hand, as the appellant has already reversed the entire Cenvat credit of service tax paid on the common input services, we find that further demanding any amount from him is not in consonance with the law. - Impugned orde .....

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vailed Cenvat credit of service tax paid on common input services, which were utilised for in relation to the manufacture of dutiable and exempted goods. It is the case of the revenue that the appellant having not maintained separate accounts for the utilisation of common input services towards exempted and dutiable final products, they are required to pay an amount which is 5% or 10% of the value of exempted goods. The show cause notice was issued, which was contested by the appellant on merits .....

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details which are annexed to the show cause notice. He would submit that the amount reversed by them is in accordance with the provisions of the law. It is his submission that they are not contesting the amount confirmed by the adjudicating authority of ₹ 8,90,313/-with interest, but are seeking an indulgence of setting aside of the penalty. It is also his further submission that they have reversed the entire Cenvat credit of the common input services. 4. Learned departmental representati .....

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