TMI Blog2018 (5) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... t all when they were manufactured, but when they are cleared, they were cleared under Chapter X of Central Excise (Removable of Goods at Concessional Rate of Duty) - credit allowed - appeal dismissed - decided against Revenue. - APPEAL No. E/31161/2017 - A/30506/2018 - Dated:- 17-4-2018 - Mr. M.V. Ravindran, Member(Judicial) Shri Arun Kumar, Dy. Commissioner/AR for the Appellant. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to pay an amount equivalent to 6% of the value of sulphuric acid cleared to various fertiliser units. Adjudicating authority confirmed the demands raised along with interest and also imposed penalties. Aggrieved by such an order, an appeal was preferred before the first appellate authority. The first appellate authority after following due process of law, set aside the Order-in-Original by fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of very same assessee, has passed detailed order on how the provisions of Rule 6(2) of CENVAT Credit Rules are not applicable in the case in hand. To summarize, the Bench had come to a conclusion that the provisions of Rule 6(2) would apply only when dutiable and exempted finished goods are manufactured with the same inputs, while in the case in hand, the goods Sulphuric Acid is not exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit on the inputs contained in the finished goods cleared under Chapter X procedure and abruptly shifted their stand refusing to reverse such CENVAT credit, it is for that reason the demands were raised. The facts are clearly different than the facts in this case in hand. 7. In view of the foregoing, following the ratios in the assessee s own case, I hold that the impugned order is co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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