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2017 (1) TMI 159 - CESTAT HYDERABAD

2017 (1) TMI 159 - CESTAT HYDERABAD - TMI - Reversal of Cenvat credit under protest - Rule 6 (3) of CER 2004 - No separate book of account maintained for exempted goods - Unjust enrichment - Held that: - The law contained in proviso (c) to Section 11 B (2) of Central Excise Act, 1944, is noteworthy. The proviso to Sub-Section 2 of Section 11B states that if the refund is sought of credit of duty paid on excisable goods used as inputs in accordance with rules made, or any notification issued unde .....

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rder passed by original authority sanctioning refund to the respondent herein. 2. Brief facts are that the respondents are engaged in manufacture of both dutiable and exempted goods. They have maintained separate accounts for the inputs used in the manufacture of the finished products. However, in respect of one input, Furnace Oil, they could not maintain separate accounts for the reason that the same was stored in a tank, and was carried to the boiler by way of pipelines and the resultant steam .....

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le as well as exempted goods. The same was informed to the Assistant Commissioner and also that the CENVAT credit is reversed under protest. Thereafter, the respondents contested the issue before appropriate authorities. The adjudicating authority held that the debit of CENVAT credit in respect of Furnace Oil used in the manufacture of exempted goods alone suffice and therefore dropped the demand proceedings. Being aggrieved the department filed an appeal before the Tribunal, as Appeal No. E/723 .....

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ded provisions. No further appeal was filed by department against this order. Since the CENVAT credit involved had been reversed during the adjudication proceedings, it was held that the earlier Show Cause Notices stand fully settled in terms of the amended provisions. No further appeal was filed by the Department against this Order-in-Original. The Tribunal in appeal No. E/723/2008 held that in view of Order-in-Original 9/2011, dated 04.05.2011, the Revenue appeal does not survive and according .....

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Accountant, granted the proportionate refund of ₹ 12,34,699/-, but deducted ₹ 60,552- towards interest and granted refund of ₹ 11,74,147/- vide Order-in-Original No. 658/2008-R dated 22.10.2008. Being aggrieved by this Order-in-Original the Department preferred an appeal before the Commissioner (Appeals). The main grounds raised by the Department was that the refund is hit by unjust enrichment. The Commissioner (Appeals) vide Impugned Order held that the issue pertains to refu .....

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of Furnace Oil used for manufacture of exempted goods but also in respect of Furnace Oil used in the manufacture of dutiable goods. Pursuant to the Orders passed by the Commissioner and the Tribunal the demand proceedings are fully settled holding that the respondent is required to reverse the CENVAT credit to the extent of Furnace Oil used in the manufacture of exempted goods only. Subsequent to these Orders, the respondents had filed refund of CENVAT credit in regard to Furnace Oil used by the .....

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