9911796707
TMI Blog2017 (7) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... td in appeal against the interest charged and penalty imposed in order-in-original no. 78/SK/M-1/2013-14 dated 30th March 2014 of Commissioner of Central Excise, Mumbai-I that confirmed recovery of Rs. 3,76,071 under section 11A of Central Excise Act 1944 to be appropriated from the amount paid by the appellant, along with interest thereon under section 11AA of Central Excise Act, 1944 and imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comply with rule 6(3)(i) of CENVAT Credit Rules, 2004 was obviated by having restricted the availment of credit of tax paid on input services to such proportion as was attributable to utilization in dutiable output. 3. Appellant manufactures 'biscuits', 'chocolates', 'namkeens' and 'confectionary'; while all of these are generally dutiable under Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed intervals. The allegation against the appellant was that credit had been availed in full on common input services and that the prescribed procedure had not been followed entailing them with the obligation to pay 5% of the value of exempted goods. 4. On scrutiny of the submissions of the appellant, the adjudicating authority accepted the contention of having availed credit of tax only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ributable to use in manufacture of dutiable goods. It is her contention that the imposition of penalty and the ordering of interest was, therefore, incorrect. Learned Authorized Representative reiterated the findings of the adjudicating authority. 6. It is observed that the disputed amount pertain to the one service which the appellant had, upon notice, reversed the ineligible amount. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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