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        <h1>Tribunal rules no need to reverse Modvat credit on dual-use fuel, citing Rule 57AD/CENVAT Credit Rules</h1> <h3>CCE, TIRUNELVELI Versus RAJAPALAYAM MILLS</h3> The Tribunal upheld the lower appellate authority's decision, ruling that the appellant was not obligated to reverse the Modvat credit on fuel used for ... Cenvat/Modvat Issues: Liability to reverse Modvat credit on fuel used for manufacturing dutiable and exempted goods.In this case, the main issue was whether the appellant was liable to reverse Modvat credit availed on fuel used for manufacturing both dutiable and exempted goods without maintaining separate accounts for the fuel used in the two streams of manufacture. The Commissioner (Appeals) held that it was not necessary to reverse the credit on fuel as it was excluded from the operation of Rule 57AD of the Central Excise Rules, 1944. The appellant argued that Rule 57AD (now Rule 6 of the CENVAT Credit Rules, 2001) made them ineligible for Cenvat Credit on the fuel used for manufacturing exempted goods. The Tribunal noted that the lower appellate authority found the fuels to be outside the purview of inputs covered under Rule 57AD, similar to Rule 6 of the Cenvat Credit Rules, 2001. Citing the decision of the Gujarat High Court and a previous Tribunal decision, the Tribunal dismissed the appeal, stating that the necessity of maintaining separate accounts or denying credit for fuel used as inputs was not required.This judgment clarifies the interpretation of rules regarding the eligibility for Cenvat Credit on fuel used in manufacturing processes involving both dutiable and exempted goods. It emphasizes that the exclusion of fuel from the purview of certain rules, like Rule 57AD, means that maintaining separate accounts or reversing credits may not be necessary. The decision highlights the importance of legal precedents, such as the Gujarat High Court case and previous Tribunal decisions, in determining the applicability of rules related to Cenvat Credit. Ultimately, the Tribunal upheld the lower appellate authority's decision, emphasizing that the appellant was not required to reverse the credit on fuel used for manufacturing both dutiable and exempted goods.

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