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Commissioner of Central Excise, Meerut-I Versus Bajaj Hindustan Ltd.

2015 (12) TMI 1574 - CESTAT ALLAHABAD

Cenvat demand - input services used in the manufacture of rectified spirit - 2% of total production of rectified alcohol is not used in the manufacture of denatured alcohol - original authority indicated that approximately 98% of is used for de-natur .....

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for this appeal. However, even, if it is considered that such 2% of rectified spirit has been cleared by the respondent, the plea made by the respondent as recorded by the original authority regarding applicability of Rule 6(5) of Cenvat Credit Rules .....

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hary, Member (J) and B. Ravichandran, Member (T) Shri M.K. Sarangi, Joint Commissioner (AR), for the Appellant. Shri P. K. Mittal, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)] - The appeal filed by the Revenue is agai .....

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ity of credit on various input services availed by the respondents as these services appeared to be used in the manufacture of rectified spirit, which is exempted from Excise duty. Proceedings were initiated against the respondents by way of show-cau .....

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that the original authority indicated that approximately 98% of the total production of rectified alcohol is used for de-natured alcohol cleared on payment of duty. Hence, it is the plea of the Revenue that remaining 2% is not used in the manufacture .....

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ation of clearance of rectified spirit amounting 2%, he informed that an inference has been made based on the findings of the original authority at Para 4.7 of the impugned order. 4. The ld. Counsel for the respondent, states that there is no gr .....

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during the relevant period when the credit is availed on input services of listed category, there is no need to follow the provisions of sub-rules (1), (2) & (3) of Rule 6 of Cenvat Credit Rules, 2004, unless such services are exclusively used i .....

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