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Commissioner of Central Excise, Ghaziabad Versus M/s Dabur India Ltd.

2017 (2) TMI 534 - CESTAT ALLAHABAD

Cenvat Credit - Rule 6(2) of Cenvat Credit Rules, 2004 - Separate account for dutiable and exempted goods - Held that: - In the present appeal for the said inputs there was no need for maintenance of separate accounts and it is undisputed that the respondent has availed Cenvat Credit only on such quantity of inputs which were used for manufacture of dutiable final products - Further as held by Division Bench of this Tribunal in the case of Steel Authority India Ltd. [2013 (3) TMI 115 - CESTAT NE .....

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in-Original No.65/COMMR./GZB/2009 dated 24.12.2009 passed by Commissioner of Central Excise, Ghaziabad. 2. The brief facts of the case are that the respondents were manufacturers of Edible preparations, Bulk Drugs, P.P. Medicines, Essential Oils and Machinery Items. Some of the goods manufactured by the respondents were dutiable and rests were exempted or attracting Nil rate of duty. The appellants were using furnace oil for the generation of steam, which was used for manufacture of both dutiabl .....

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ufacture of dutiable and exempted final product. Another allegation in the said show-cause-notice was that the respondent had conducted their own internal study and had come to conclusion that 10 MT of steam per day was required for manufacture of dutiable goods and proportionate input credit was taken by them at the beginning after the lapse of one year after the receipt of inputs. So, it appeared to Revenue that Cenvat Credit was not taken immediately on receipt of inputs into the factory. The .....

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not take Cenvat Credit of duty paid of furnace oil used in generation of steam, which in turn was used in the manufactured of exempted goods. They further contended that the quantum of credit attributable to quantity of furnace oil used in generation of steam, which was used in relation to the manufacture of dutiable final product was availed by them. They further contended that there was no provision in Cenvat Credit Rules for denying credit after a gap of more than one year and there was no t .....

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edit was not admissible to respondent and another ground advanced by Revenue is that this Tribunal in the case of J.V. Strips Ltd. Vs. Commissioner of C. Ex., Rohtak, reported at 2007 (218) ELT (Tri.-Del.) had held that immediately on receipt of input cannot be expanded a period of six months and argued that Cenvat Credit which was not immediately taken by the respondent was not admissible to them. 4. Heard the learned DR for Revenue, who has presented the grounds of Appeal. 5. Heard the learned .....

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