TMI Blog2024 (2) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... proportionate credit attributed to the exempted goods along with interest even at the stage of CESTAT appeal, the demand of 5%/6% under Rule 6(3) of the Cenvat Credit Rules, 2004 shall not sustain. Since the appellant has undertaken to reverse the proportionate credit of common input service attributed to the exempted goods i.e. Sodium Chloride, the demand of 5%/6% under Rule 6(3) of Cenvat credit Rules, 2004 shall not sustain subject to complying their said undertaking. The appellant also made out a strong prima facie case on the ground of time bar as there appears to be no suppression of facts on the part of the appellant. However, if the appellant reverse the proportionate credit along with the payment of interest, the demand of 5% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 5,78,301/- September 2014 to March 2015 23-09-2015 Refund matter. 2. Shri Vivek Bapat, Learned Counsel appearing on behalf of the appellant submits that the appellant have not availed the Cenvat credit in respect of any inputs used in processing of Sodium Chloride. The process of Sodium Chloride is only purification of Salt, which does not involve any cenvatable input. 2.1 As regard the common input service, he submits that the appellant was under bonafide belief that since they have not availed any Cenvat credit on the input they are not required to pay 5%/6% of the value of exempted goods. He further submitted that since the appellant have been filing mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of the exempted goods under Rule 6(3) on the ground that appellant have availed Cenvat credit on the common input service used in such exempted as well as dutiable goods. This issue has been considered time and again and in various decision, it has been held that even if the appellant undertakes to reverse the proportionate credit attributed to the exempted goods along with interest even at the stage of CESTAT appeal, the demand of 5%/6% under Rule 6(3) of the Cenvat Credit Rules, 2004 shall not sustain. 4.1 We find that since the appellant has undertaken to reverse the proportionate credit of common input service attributed to the exempted goods i.e. Sodium Chloride, the demand of 5%/6% under Rule 6(3) of Cenvat credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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