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TMI Blog2018 (11) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is directed against the impugned order dated 10.06.2013 passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant, holder of Central Excise Registration Number AAFN4802JXM001, is a manufacturer of excisable goods viz., Cement Concrete Blocks falling under chapter subheading 6810 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it (ii) The credit was wrongly availed and utilized in contravention of the conditions of the notification (iii) why the amount so availed irregularly should not be demanded back and recovered under Section 11A. Why penalty and interest as applicable should not be imposed and collected in terms of Section 11AC and 11AB respectively read with Rule 14 and 15(2) of CENVAT Credit Rules, 2004. Followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not come in the way of taking credit of input Service Tax, as long as Service Tax liability continues. Further, He submitted that as per Paragraph 2(iii) of the Notification No. 8/2003-CE dated 01.03.2003 stipulates not to avail the credit of duty on inputs used in the manufacture of the specified goods cleared for home consumption while availing SSI exemption up to Rupees one hundred and fifty la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailing small-scale exemption under Central Excise Act. Further, I find that there is no bar under the Rules as well as under the Notification to take CENVAT credit on input Service Tax. Further, after going through the Notification, I find that in the Notification, it is provided that the manufacturer shall not avail the credit of duty under Rule 3 or Rule 11 of CCR, 2002 on inputs used in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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