2014 (12) TMI 943

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..... Shri D.D. Joshi, Superintendent (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. JAK(266)/110/2008, dated 12-11-2008 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad Commissionerate. 2. Vide the impugned order the learned appellate authority has upheld the order of the adjudicating authority dated 31-3-2008 wherein th....

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....ted credit was that there were frequent changes in the staff handling the excise matters and, therefore, they could not take the credit. It is also contended that even though they took the credit on 30-5-2006 and intimated the same to the department in the returns filed thereafter, the show cause notice was issued only on 24-1-2008 i.e., beyond the period of one year. While the department has allo....

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....n the inputs used in the manufacture of exempted final products. In these circumstances, the denial of credit is sustainable in law. Accordingly, he pleads for upholding the impugned order. 5. I have carefully considered the submissions made by both the sides. As per the Cenvat Credit Rules credit of the duty paid on inputs/input services has to be taken immediately on receipt of the input....

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....e denial of credit to the extent of Rs. 9,63,922/- has been made on the ground that the credit pertains to inputs which have gone into the manufacture of exempted final products. Therefore, the denial of credit, in these circumstances, by the lower authorities cannot be faulted. Consequently, the appellant would be liable to pay interest on the Cenvat credit wrongly taken. 5.1 The next que....