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2016 (9) TMI 367 - CESTAT KOLKATA

2016 (9) TMI 367 - CESTAT KOLKATA - TMI - Whether dutiable finished goods manufactured by the Appellant will be another category of manufactured goods when exemption under Notification No.10/97-CE dated 16.03.1997 is claimed - Held that:- in the absence of any contrary case law brought on record, Appeal filed by the Appellant is required to be allowed on merits. However, it has been correctly mentioned by the Revenue that in both the relied upon case laws decided by Tribunal in the cases of Comm .....

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under Notification No.10/97-CE dated 16.03.1997, should be reversed/paid by the Appellant along with 24% interest, if not already paid/reversed. - Decided conditionally in favour of appellant - Appeal No. E/836/11 - Order No. FO/75995/2016 - Dated:- 7-9-2016 - Shri H. K. Thakur, Member ( Technical ) Shri K.K.Banerjee, Advocate for the Appellant Shri A.Roy, Supdt.(AR) for the Revenue ORDER Per Shri H. K. Thakur The present Appeal has been filed by the Appellant against Order-in-Appeal No.69/KOL- .....

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ut payment of duty claiming exemption under Notification No.10/97-CE dated 12.03.1997. Learned Advocate submitted that the department is considering the dutiable finished goods, when cleared under Notification No.10/97-CE, as a different category of goods which is fully exempted. It is the case of the Appellant that provisions of Rule 6(3) of Cenvat Credit Rules are not applicable to the present facts, because only one category of finished goods are manufactured by the Appellant. Learned Advocat .....

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nder the Finance Act, 2010, a provision was added in Rule 6 of the Cenvat Credit Rules under Section 72 of the Finance Act, 2010 read with the 7th Schedule of the said Finance Act. That according to the amendments carried out, an assessee was required to reverse the credit attributable to the inputs used in the manufacture of exempted goods along with 24% interest from the due date till the date of payment of said amount. 4. Heard both sides and perused the case records. 5. The issue involved in .....

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ing common inputs. As per the ratio of the decision of the Tribunal in Mukerian Paper Ltd. (supra) erstwhile Rule 57AD and current Rule 6 of CCR applied to an assessee who manufactured final products which were chargeable to duty as well as those which were exempted from payment of duty. In the instant case no two final products are manufactured, one of which is exempt. Therefore, as held by the Tribunal in Mukerian Paper Ltd. case (supra), MPL is not required to pay any amount as a percentage o .....

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