TMI Blog2018 (1) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of ₹ 8,40,407/-. Therefore, to ascertain reversal of the same amount which they are required to reverse being disallowed by the ld. Commissioner (Appeals), the matter needs to be remanded to the adjudicating authority for the purpose of verification - appeal allowed by way of remand. - Central Excise Appeal No.945 of 2012-SM with Cross-Objection No.11011 of 2013 and Central Excise Appeal No.10060 of 2013-SM - A/10171-10172/2018 - Dated:- 19-1-2018 - Dr. D.M. Misra, Member (Judicial) Shri R.R. Dave, Consultant for the Assessee Dr. J. Nagori, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These two Appeals are filed one by the Assessee and the other by the Revenue against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the finished product is fully exempted from duty and exported against rebate. In support, he referred to the judgments of this Tribunal in Bajaj Foods Ltd. Vs. C.C.E., Ahmedabad II - 2012 (280) ELT 281 (Tri-Ahmd.); Arvind Ltd. Vs. C.C.E., Ahmedabad III - 2016 (334) ELT 146 (Tri-Ahmd.) and of Hon ble Bombay High Court in the case of Repro India Ltd. Vs. UOI - 2009 (235) ELT 614 (Bom.). 4. Per contra, the ld. A.R. for the Revenue reiterated the findings of the ld. Commissioner (Appeals) submitting that this Tribunal in their own case in similar set of facts in the case of Bajaj Foods Limited. Vs. C.C.E., Ahmedabad II - 2013 (295) ELT 275 (Tri-Ahmd.) observed that the CENVAT credit of packing materials/inputs used in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that CENVAT credit on inputs shall not be denied to job worker referred to in rule 12AA of the Central Excise Rules, 2002, on the ground that the said inputs are used in the manufacture of goods cleared without payment of duty under the provisions of that rule. 7. It is evident from the above provisions that no Cenvat credit is admissible if the duty paid inputs are used in the manufacture of exempted goods. It is not a disputed fact that the product of Peanut Butter manufactured by the appellant is fully exempted. Further, Rule-5 of the Cenvat credit clearly provide that the goods exported should be either exported under Bond or on a letter of undertaking. It is also not disputed by the appellant that the exempted go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d precedent, applicable to the facts and circumstances of the present case for recovery of erroneous credit availed, the findings recorded in the impugned order is upheld and the Appeal filed by the Appellant Assessee being devoid of merit is dismissed. 6. Revenue has filed Appeal on the ground that even though the ld. Commissioner (Appeals) has recorded in the impugned order that the Appellant had reversed the entie credit of ₹ 29,55,530/- availed wrongly during August 2010 to July 2011, but in fact, the Appellant had reversed CENVAT credit of ₹ 21,15,123/-and the balance amount of ₹ 8,40,407/- is/are yet to be reversed by them. Further, the Revenue's submission is that since they availed credit wrongly, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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