2014 (2) TMI 817

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....ri J. Shankar Raman, Adv. For the Respondent : Shri M. Rammohan Rao, DC(AR) JUDGEMENT Per Mathew John: The appellant has filed an application for recall of the ex parte Miscellaneous Order No.41966/13, dated 07.08.2013 directing the appellant to pre-deposit the entire tax dues as a condition for hearing the appeal on the ground that the order was passed ex parte. The learned Counsel fo....

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....re heard accordingly after waiving the requirement of pre-deposit. 3. The appellant is a manufacturer of sugar and molasses. During the year 2010, they set up a co-generation plant for generating electricity. They took Cenvat credit of duty paid on the capital goods used for setting up such plant. They also took Cenvat credit of duty paid on inputs used in running such plant and also Cenvat cre....

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....pellant submits that as per Rule 6(4) of the Cenvat Credit Rules, credit is deniable only in respect of capital goods used exclusively in the manufacture of exempted goods. Since it is conceded that 13% of the electricity generated is used in the manufacture of excisable product, it is argued that the order denying the credit on capital goods is not maintainable. 5. As regards the credit on 'in....

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....adjudicating Commissioner, the Commissioner has not given any clear finding on this issue and also has not quantified the amount into distinct heads, namely, those attributable to capital goods; those attributable to inputs; and those attributable to input services. He points out that such break up is available in the Show Cause Notice. It is his submission that since merits of the issue has not b....