TMI Blog2022 (11) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... stwhile Rule 57 AD of Central Excise Rules, 1944 and Rule 6(3)(b) of Cenvat Credit Rules, 2002/2004 clearly stipulates that the cenvat credit in respect of input used in the manufacture of exempted final product is not admissible. It is also found that the entire objective of allowing the cenvat credit is to avoid the cascading effect of duty on the final product. When the final product is not dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed wherein a demand @ 8% of the value of exempted goods was proposed in terms of Rule 57 AD(2)(b) of Central Excise Rules, 1994 (for the period 2001-02) and rule 6(3)(b) of Cenvat Credit Rules, 2002 and 2004. As against the proposal for demand of 8% of the value of exempted goods confirmed the demand of cenvat credit attributed to the inputs, namely, Hydrogen gas and catalyst which was commonly us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TIARA ADVETISING V UOI 2021 (11) TMI 426 NAVA BHARAT VENTURES LTD VS COMM 2022 (2) TMI 729 CESTAT KOLKATA 3. Shri Kalpesh P. Shah, learned authorized representative appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submission made by both the sides and perused the records. 5. I find that in the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. Therefore, in my considered view, the adjudication order is absolutely proper and legal, which does not require any interference. As regard, the judgment relied upon by the learned counsel, I find that firstly that judgement was passed in writ petition whereas the provision of cenvat credit Rules are very clear and secondly, there are other high court and Supreme Court judgements wherein the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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