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of <h1>Tribunal Upholds Cenvat Credit on Exempted Goods Inputs</h1> <h3>Commissioner Versus Shell Extruders</h3> The Tribunal upheld the decision that Cenvat Credit could be allowed on inputs used in manufacturing exempted goods. The Court dismissed the appeal ... - Issues involved: Interpretation of Cenvat Credit Rules u/s Rule 57C(1) of Central Excise Rules, 1944 and Rule 6(1) of Cenvat Credit Rules, 2002.Summary:Issue 1: The appellant-revenue questioned the justification of allowing Cenvat Credit on inputs used in manufacturing exempted goods, as per Rule 57C(1) of Central Excise Rules, 1944 [Rule 6(1) of Cenvat Credit Rules, 2002].Details: The respondent-assessee, engaged in manufacturing copper tubes using duty paid Liquefied Petroleum Gas (LPG) for job work, claimed Cenvat Credit on the input. The adjudicating authority initiated proceedings but later dropped them. The revenue appealed to the Commissioner (Appeals) and then to the Tribunal, both appeals being unsuccessful.Issue 2: The appellant sought admission of the appeal based on reliance on a Tribunal order, but the Court found the issue to be academic due to the revenue-neutral nature of the transaction.Details: The appellant's advocate referred to a Tribunal order in a different case, pending appeal before the Rajasthan High Court, to support the appeal's admission. However, the Court noted the academic nature of the issue, being revenue neutral, and dismissed the appeal on those grounds.
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