2016 (11) TMI 1282

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....nd claim for Rs. 36,30,917/- claiming that the CENVAT credit amount had been wrongly reversed by them during the period from May, 2007 to April, 2008 for the LPG cleared  availing exemption under Notification No. 4/2006-CE dated 01.03.2006 to various public sector undertaking who ultimately distributed the same under Public Distribution Scheme (PDS).  A show cause notice was issued to them on 27.08.2008 proposing rejection of the refund claim on the ground that the reversal of the credit was in accordance with the provisions of Rule 6 of the CENVAT Credit Rules, 2004.  On adjudication, the refund was rejected.  Aggrieved by the said order, the appellant filed an appeal before the Commissioner (Appeals), who in rejected t....

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....dit availed on inputs/input services attributable to the LPG cleared for domestic purposes by availing benefit of Notification No. 4/2006-CE dated 01.03.2006. In support of his contention, he referred to the correspondences between the department and appellant enclosed at pages 94 to 97 of the appeal paper book.  He submits that  Clause (viii) of Sub Rule 3(a) of Rule 6 of the CCR, 2004, lays down that proportionate credit attributable to the LPG, on which exemption is claimed, required to be reversed.  It is his contention that once the provision under the said Cenvat Credit Rules is unambiguous and clear there is no question of any interpretation as to whether the exemption is conditional or absolute.  5.  Hear....