TMI Blog2019 (4) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... roviso to sub-rule (1) of Rule 6 of CENVAT Credit Rules, 2004 - Held that:- The issue decided in the case of COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAUM VERSUS LAILA SUGARS PVT LIMITED [2019 (2) TMI 568 - CESTAT BANGALORE], where it was held that in case of removal of waste or by-product Rule 6(3) has no application. Appeal dismissed - decided against Revenue. - E/21664/2018-SM - F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se and oils, etc., and common input services like GTA, telephone service, manpower service, etc., which were common to the manufacture of dutiable goods as well as exempted goods. They have neither maintained separate records of inputs/input services, as provided in Rule 6(2) nor paid an amount equal to 6% of the value of such exempted goods. Therefore, a show-cause notice dated 22.3.2016 was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so to sub-rule (1) of Rule 6 of CENVAT Credit Rules, 2004. He further submitted that the period involved in the present case is after the said amendment effected from 1.3.2015. 5. On the other hand, the learned counsel for the respondent-assessee has defended the impugned order and submitted that the Commissioner (A) has allowed the appeal of the respondent by relying upon the decision of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this issue has been considered by the Tribunal and the relevant findings are recorded in para 6, which are reproduced herein below: 6. After considering the submissions of both the parties and perusal of the material on record, I find that the issue involved in the present appeals is no more res integra and has been settled by the decision of the Allahabad High Court in the case of Gularia C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable in law and therefore, I set aside the demand by allowing three appeals. Further, this issue has also been decided in other decisions cited supra in favour of the assessee and by following the ratio of the said decision, I am of the considered view that there is no infirmity in the impugned order which is upheld by dismissing the appeal of the Revenue. (Operative portion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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