2017 (2) TMI 980

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Devender Singh The revenue has filed this appeal against the Order-in-Appeal No. 24/CE/APPL/LDH/2008 dated 17.01.2008, passed by the Commissioner of Central Excise (Appeals), Chandigarh. 2. The brief issue in this appeal is that the respondents were manufacturing Aerated water product which were dutiable and fruit pulp product, namely Maaza which was exempted Under Rule 6(2) of Cenvat Credit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....grieved by which the department is in appeal. 3. It is seen that one of the grounds of the departmental appeal is that the Ld. Commissioner (Appeals) has set aside the decision of the Assistant Commissioner by placing reliance on the Commissioner, Central Excise Ludhiana's O-I-O No.49/LDH/07 dt. 26.10.2007. As the said O-I-O was not accepted by the department and an appeal under Section 35-E of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....roughout the investigation is that they are not availing cenvat credit on furnace oil used in manufacture of exempted final product as per formula calculated by them. This fact has not been contraverted by the Revenue with any tangible evidence, moreover, the Ld. Commissioner (Appeals) has held that during the proceedings have observed that the respondent is not availing the cenvat credit on furna....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ace oil which was used in the manufacture of dutiable goods and no credit was availed in respect of that part of the furnace oil which was used in the manufacture of exempted goods, the demand of an amount equivalent to 10% of exempted final product is not justified on the sole ground that separate accounts were not maintained. In any case, submits that the Ld. Advocate that larger Bench decision ....