2017 (3) TMI 1441

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....: Shri Krati Somani, Advocate ORDER Per Ashok Jindal The Revenue is in appeal. 2. The brief facts of the case are that the respondent is engaged in the manufacture of Aerated Water and Beverages Syrup. The Aerated Water was dutiable product but Beverages Syrup i.e. Maaza was exempted from duty. An audit was conducted in the factory from the respondent and it was noticed that the respon....

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....demand is not sustainable against the respondent and the proceedings against the respondent were dropped. Aggrieved from the said order, the Revenue is before us. 3. Heard the parties and considered the submissions. 4. Considering the fact that identical issue has been dealt by this Tribunal in the respondent's own case wherein this Tribunal vide Final Order No.A/61529/2016-EX (DB) dated....

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....ings of the adjudicating authority, which are to the effect that the notice had taken proportionate Cenvat Credit on that quantity of input which is used in the manufacture of dutiable goods only. However, the adjudicating authority has confirmed the demand on the sole ground that separate accounts have not been maintained by the appellant. it is the contention of the ld. Advocate that on that fac....

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....e, the credit availed is only to the extent for which they are eligible and as such there was not justification for invoking Rule 6(3)(b). 3. We agree with the above contention of the Ld. Advocate. In view of the clear findings of the original adjudicating authority in para 21 of the order, that no credit stand taken in respect of that part of dutiable furnace oil which has been used in t....