2009 (3) TMI 622

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arasimhan with Ganesh Bapu, Advocates, for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  Heard both sides on the stay petition. 2. The applicant is a manufacturer of dutiable goods like insecticides, pesticides and also manufacture zinc sulphate as nutrients which is exempted. They are using certain common inputs and common ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsequently on 12-9-06 reversed the entire credit relating to non-permissible category of input services relating to the period September 2004 to August, 2006. Similarly, for the period September 2006 to August, 2007 they have reversed the entire credit attributable to common input services in October, 2007. 3.2 Learned Advocate submits that as of now, they have reversed the entire credit w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as compliance of Rule 6(3) of Cenvat Credit Rules. He relies on the decision of the Hon'ble Rajasthan High Court in the case of Kamra Bottling Company v. CCE, Jaipur - 2009 (233) E.L.T. 329 (Raj.). 5. We have carefully considered the submissions from both sides. We find that in respect of common input services, the provisions relating to Cenvat Credit Rules are somewhat liberal compared t....