TMI Blog2016 (3) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is admittedly not in a position to discharge the said onus, the Commissioner rightly disallowed the impugned credit - Appeal No. E/1964/2006-EX[SM] - Final Order No. 50929/2016 - Dated:- 16-2-2016 - SHRI R.K. SINGH, MEMBER (TEHNICAL) For the Petitioner : Ms. Aastha Gupta, CA. with Mr. L.P. Asthana Advocate For the Respondent : Shri Vaibhav Bhatnagar, AR ORDER PER: R.K. SINGH Appeal has been filed against order-in-original dated 29/03/2006. The facts of this case are as under: 1. The appellant was engaged in the manufacture of non-alloy steel ingots, which were covered under the Compound Levy Scheme under Rule 96ZO of Central Excise Rules, 1944 (hereinafter referred to as notified goods ). In acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee. 5. Allowing the above, the Commissioner calculated the net duty liability at ₹ 25,91,197. From this ₹ 10,00,000, being the amount deposited in compliance with the stay order, was to be adjusted. 6. The present appeal is in respect of Cenvat Credit of ₹ 2,80,907, which had been availed by the assessee before August, 1997 and was lying unutilized when the Compounded Levy Scheme was introduced. The assessee claimed that the amount be deducted for computation of net duty liability. The Commissioner disallowed deduction of this amount on the ground that the credit lapsed on account of availment of benefit of the compounded levy scheme for payment of duty under Section 3A. 2. Ld. Advocate for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitted. In this regard, it is pertinent to mention that it is for the appellant to show as to how much of the credit out of ₹ 2,80,907/- pertained to inputs which were used in or in relation to the manufacture of the non-notified goods. I find that the Commissioner in para 10(ii) has observed as under: No separate prescribed records i.e. RG-23A Part-I Part-II in respect of non-specified goods were maintained by the party; rather, they were maintaining the common record in form-IV Raw material Register for both the categories of goods i.e. goods notified under Section 3A and the non- notified goods and on clearance of all the final products and they discharged the Central Excise duty liability in terms of Section 3A of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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