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M/s Essar Oil Ltd. Versus Commissioners of Central Excise, Customs and Service Tax-RAJKOT

2016 (11) TMI 1282 - CESTAT AHMEDABAD

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 of CENVAT credit attributable to inputs and input services under Rule 6 (3)(a)(v .....

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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 the appellant against OIA No. 327/2010/COMMR(A)/CMC/RAJ dated 21.07.2010 passed b .....

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e 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 Shri P. K. Shetty for the appellant argued that at the time of availing of CENVAT .....

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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 during the course of manufacture of finished goods, attracts 8% of the value of the .....

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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 there is no question of any interpretation as to whether the exemption is condit .....

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