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2016 (7) TMI 1026 - CESTAT AHMEDABAD

2016 (7) TMI 1026 - CESTAT AHMEDABAD - 2016 (342) E.L.T. 311 (Tri. - Ahmd.) - Cenvat Credit on Furnace Oil used as fuel and other inputs used in the generation of electricity, which in turn utilized in the manufacture of dutiable goods as well as exempted/non-excisable goods. - Held that:- the Department allegation regarding the appellant has not maintained separate accounts for such inputs and hence the appellant has suppressed the facts, has no legal force, as the appellant has not required to .....

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Anant Nainavati, Advocate For Revenue : Shri L Patra, Authorised Representative ORDER PER : DR D.M. MISRA, Heard both sides. 2. This appeal is filed by the Revenue against OIA-99/2007/COMMR-A-/RAJ dt 3.5.2007 passed by the Commissioner of Central Excise (Appeals), Rajkot. 3. In brief, the facts of the case are that the appellants are engaged in the manufacture of excisable goods falling under Chapters 28 & 29 of CETA,1985. A show cause notice was issued to the appellant on 10th March 2006, a .....

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n the fuel amounting to ₹ 20,30,378/- for the period 01.10.2001 to 15.5.2005 was demanded with a proposition for imposition of penalty. On adjudication, the demand was confirmed and penalty of equal amount imposed. Aggrieved by the said order, the appellant filed an appeal before the Ld Commissioner (Appeals), who in turn, set aside the impugned order and allowed their appeal. Hence, the Revenue is in Appeal. 4. The Ld AR for the Revenue assailing the impugned order of the Ld Commissioner .....

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aid ratio of the Supreme Court as held by the Larger Bench of this Tribunal, in the case of CCE, Vadodara II Vs Gujarat Narmada Valley Fertilizer Co Ltd vide Order No A/10672-10673/WZB/AHD/2013 dt. 14.5.2013. The appeal filed before the Hon ble Gujarat High Court against the said order of Larger Bench of the Tribunal has been dismissed. Thus, the issue on merit stands decided in favour of the Revenue. 5. The Ld Advocate, Shri Nainavati for the respondents on the other hand submits that even thou .....

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, to maintain separate accounts, for input-fuels used in the generation of electricity on which Cenvat Credit has been availed which in turn used both in or in relation to the manufacture of dutiable goods and exempted/ non-excisable products. Therefore, the respondent has a strong case on limitation. 6. I find that the issue on merit has been decided in favour of the Revenue by the Hon ble Supreme Court in the case of Gujarat Narmada Valley Fertilisers Ltd in its decision dtd 17.8.2009. Adoptin .....

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: As regards, the imposition of penalty and invocation of extended period, I find that the appellant has rightly availed and utilized the Cenvat Credit on input used as fuel, and they have not required to follow the procedures as laid down under Rule 57 AD of the Central Excise Rules, 1944, Rule 6(1), (2) and (3) of the Cenvat Credit Rules 2002/the Cenvat Credit Rules, 2004, the appellant is not liable for penalty under the Central Excise Laws. The appellant has followed the procedures as per th .....

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n separate accounts for inputs used as fuel, they have not maintained the separate accounts of such inputs. Therefore, the Department allegation regarding the appellant has not maintained separate accounts for such inputs and hence the appellant has suppressed the facts, has no legal force, as the appellant has not required to maintain separate accounts for such inputs because the same is excluded by the legal provisions during the relevant period,. Therefore, order for imposition of penalty und .....

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