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CCE, Indore Versus M/s Khaitan Agro

2016 (3) TMI 154 - CESTAT NEW DELHI

Recovery of 8% of value of exempted goods in terms of Rule 6 (2) (b) of Cenvat Credit Rules, 2002 - failure to to maintain separate accounts regarding inputs used in the manufacture of dutiable as well as exempted items manufactured - Held that:- As .....

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concluded that there was no need for issue of any show cause notice to recover the amount equal to 8% of value of exempted goods. He also observed that the exempted goods were actually by-products generated during the course of manufacture of refine .....

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f any proceedings and confirmation of demand against the assessee. We find that there is nothing in Revenue's appeal which can lead to a different inference. The appeal only states the provisions of Rule 6 to say that 8% of value of exempted goods is .....

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. No. 218 of 2006 - Final Order No. 52873/2015 - Dated:- 14-9-2015 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri S. Nanchuk, Authorized Representative (Jt. CDR) For the Respondent : None .....

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ed Soya Oil subjected to Central Excise duty. Proceedings were initiated against the respondent to recover 8% of the value of exempted goods manufactured and cleared by them during August 2003 to July, 2004 as they have not maintained separate accoun .....

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cture exempted goods namely Acid Oil, Soya Distillate (fatty acid), Soya Gum. Since, they failed to maintain separate accounts regarding inputs used in the manufacture of dutiable as well as exempted items manufactured by them, he confirmed the recov .....

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d by the said order, the Revenue is before us in appeal. In the appeal, it was submitted that the respondent did not maintain separate accounts which is in violation of Rule 6 (3) (b) of Cenvat Credit Rules, 2002 and hence the Original Authority is r .....

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on applicable comprehensively. The learned Commissioner (Appeals) clearly recorded that the show cause notice itself acknowledges that the entire Cenvat credit taken on inputs during the period August 2003 to July 2004 was paid back by the appellant .....

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