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M/s Air Control & Chemical Engineering Co. Ltd. Versus Commissioner of C. Ex. & S. Tax, Ahmedabad

2016 (11) TMI 694 - CESTAT AHMEDABAD

Refund claim - benefit of exemption Notification No.64/1995-CE, dt.16.03.1995 - the Appellants had availed CENVAT Credit of inputs which were used in or in relation to manufacture of dutiable as well as exempted goods; during the course of audit, it was alleged that since separate records were not maintained, they were required to pay 10% of the price of the exempted goods - the Appellants had availed CENVAT Credit of inputs which were used in or in relation to manufacture of dutiable as well as .....

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f the retrospective amendment to the Rule 6 of CENVAT Credit Rules,2004 by virtue of Finance Act,2010 the Appellants are eligible to reverse proportionate CENVAT Credit on inputs attributable to exempted products. However, it is prudent to remand the matter to the Adjudicating authority to ascertain the proportionate credit attributable to exempted products and consider the refund application afresh in the light of above findings. Needless to mention that reasonable opportunity of hearing be gra .....

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are engaged in the manufacture of compressor and spares thereof, falling under Chapter 84 of Central Excise Tariff Act, 1985. During the relevant period, the Appellants manufactured and cleared finished goods availing the benefit of exemption Notification No.64/1995-CE, dt.16.03.1995. Since the Appellants had availed CENVAT Credit of inputs which were used in or in relation to manufacture of dutiable as well as exempted goods; during the course of audit, it was alleged that since separate recor .....

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how cause demand notice was issued to them on 24.07.2008, proposing rejection of the said refund claim. On adjudication, the refund claim was rejected and aggrieved by the said order, they filed appeal before the learned Commissioner (Appeals), who in turn, upheld the order of the Adjudicating Authority and rejected their appeal. Hence the present appeal. 4. The learned Advocate Shri P.G. Mehta for the Appellants submits that during the relevant period, they had cleared finished goods availing b .....

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