TMI Blog2019 (9) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... umption records, there is no requirement to pay duty on the same under Rule 6 of the Rules by the company. The department has failed to take into consideration this interpretation of Rule 6 and the demand is therefore unsustainable. Appeal allowed - decided in favor of appellant. - Excise Appeal No.77299 of 2018 - FINAL ORDER NO. 77060/2019 - Dated:- 13-9-2019 - HON BLE SHRI P.K. CHOUDHARY, MEMBER(JUDICIAL) Shri Rahul Tangari, Advocate And Ms.Shreya Mundra, Chartered Accountant for the Appellant Shri S. Mukhopadhyay, Authorized Representative for the Respondent ORDER P.K. CHOUDHARY: The issue in dispute is that demand of an amount equivalent to specified percentage (10%/6%/5%, as in force during the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted RPG. The lubricants on which credit is availed is not used in the RPG plant, hence cannot be considered as a common input. In respect of the small quantity of lubricants used in the RPG plant, no credit is availed by the company based on internal consumption records. In addition to the availment of credit on various inputs, the company also avails credit on various input services which are used in or in relation to the manufacture of the dutiable final products. The company however, does not avail credit on any input services exclusively used in the RPG plant. 3. The learned Advocate appearing on behalf of the appellant submits that since duty has already been discharged on the intermediate waste/scrap and no credit taken, hence, 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her submits that in respect of the input services on which credit is availed, they are mainly attributable to the dutiable final product viz. BOPP film. It is further submitted that there are no input services which are exclusively used in the manufacture of the RPG. Consequently, the provisions of Rule 6(3)(b)/Rule 6(3)(i) are not applicable in the instant case. 5. Learned Authorized Representative appearing on behalf of the respondent Revenue contends that the company has not maintained any separate account of common inputs and input service credit which was availed and utilized by them for manufacture of dutiable and exempted goods as required under the provision of Rule 6(2) of the Rules. Therefore, the company is required to pay an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has already reversed the credit of the common input services. In this regard, reliance is placed on the following judgements wherein it has been held that no demand is sustainable in case of reversal of credit availed on the common inputs and input services even if such reversal is made after removal of the goods:- (a) CGST v. Himmat Glazed Tiles [2018 (15) GLTL 486 (Guj.)] (b) CCE, Puducherry v. CESTAT, Chennai [2015 (323) ELT 323] (c) Jai Balaji Industries Ltd. Vs. CCE ST [2017 (352) ELT 86 (Tri.)] which has been affirmed by Chhattisgarh High Court [2017 (356) ELT A48 (Chhattisgarh) and by Supreme Court in 2018 (360) ELT A121(SC). (d) Mercedes Benz India Pvt.Ltd. v. CCE [2015 (40) STR 381 (Tri.)] (e) Food Fats Fertil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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