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2016 (11) TMI 1282 - CESTAT AHMEDABAD

2016 (11) TMI 1282 - CESTAT AHMEDABAD - 2017 (345) E.L.T. 645 (Tri. - Ahmd.) - Refund claim - reversal of cenvat credit wrongly - whether the appellant is required to reverse the CENVAT credit availed on inputs and input services attributable to LPG cleared by availing exemption under Notification No. 4/2006-CE dated 01.03.2006 during the period May, 2007 to April, 2008 or other wise? - Held that: - the contention of the appellant cannot be acceptable as there is a specific mention of reversal o .....

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re of the quantum of CENVAT credit on inputs and input services used in our in relation of LPG used for domestic purpose and accordingly reversed the same periodically as per the said Rules - refund not allowed - appeal rejected - decided against appellant-assessee. - E/1560/2010 - A/11168/2016 - Dated:- 18-10-2016 - Dr. D. M. Misra, Member (Judicial) For Appellant (s) : Shri P. K. Shetty, Advocate For Respondent (s) : Shri J. Nagori, Authorised Representative ORDER This is an appeal filed by th .....

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mately distributed the same under Public Distribution Scheme (PDS). A show cause notice was issued to them on 27.08.2008 proposing rejection of the refund claim on the ground that the reversal of the credit was in accordance with the provisions of Rule 6 of the CENVAT Credit Rules, 2004. On adjudication, the refund was rejected. Aggrieved by the said order, the appellant filed an appeal before the Commissioner (Appeals), who in rejected their appeal. Hence, the present appeal. 3. Ld. Advocate Sh .....

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ld by the Supreme Court reported as 2014 (303) E.L.T. 321 (S.C.), the appellant are not required to reverse the credit on the inputs contained in the LPG cleared for domestic consumption by availing benefit of Notification No. 4/2006-CE dated 01.03.2006. 4. Per contra, the Ld. AR for Revenue submits that the principle laid down in Hindustan Zinc Ltd., is not applicable to the facts of the present case inasmuch as, in the said case, the issue involved was whether the by-product which emerges duri .....

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f Notification No. 4/2006-CE dated 01.03.2006. In support of his contention, he referred to the correspondences between the department and appellant enclosed at pages 94 to 97 of the appeal paper book. He submits that Clause (viii) of Sub Rule 3(a) of Rule 6 of the CCR, 2004, lays down that proportionate credit attributable to the LPG, on which exemption is claimed, required to be reversed. It is his contention that once the provision under the said Cenvat Credit Rules is unambiguous and clear t .....

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