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TMI Blog2018 (2) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... e Pvt Ltd is in appeal against order-in-appeal no. PUN-EXCUS-001-APP-0037-15-16 dated 15th July 2015 of Commissioner of Central Excise (Appeals-I), Pune which confirmed the original demand of `5,64,793 while dropping the penalty imposed under rule 15(2) of CENVAT Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944. The appellant, a manufacturer of boilers and parts thereof, had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indication of the nature of exemption of one set of products manufactured by the appellant or the manner in which it was identified that the inputs were intended for exclusive use in manufacture of exempted products. Rule 6 of CENVAT Credit Rules, 2004 envisages the non-availment of credit of duty on inputs that are procured exclusively for exempted products while providing the options of separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only reasonable to presume that the inputs were such as could have been used for both dutiable and exempt goods. That the appellant had been discharging its obligation to pay an amount equal to 6% of the value of exempted goods under rule 6(3)(i) of CENVAT Credit Rules, 2004 fortifies this claim of the appellant. Accordingly the contention of Learned Chartered Accountant that they were not liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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