2017 (5) TMI 1138

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.... respondent ORDER Per V. Padmanabhan The present appeal is against the Order-in-Appeal No. 110/2014 dated 25.8.2014 passed by Commissioner (Appeals) Raipur. 2. The respondent is engaged in the manufacture of sponge iron falling under chapter 72 of the Central Excise Tariff Act, 1985. They are availing Cenvat credit on inputs, capital goods, and input services under the Cenvat Credit Ru....

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....long with interest in terms of Rule 6 (3)(c) of the Cenvat Credit Rules 2004. When the issue was carried in appeal, Commissioner (Appeals) decided the issue in favour of the respondent by setting aside the demands raised. Aggrieved by the impugned order, revenue is in appeal. 3. With the above background we heard Sh. M.R.Sharma, DR for the appellant. None appeared on behalf of the respondent. ....

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....re thereof. The view taken by the lower authority in the impugned order is that the conditions of rule 6(3) of the Cenvat Credit Rules become applicable only if the manufacturer consciously manufactures dutiable and exempted final products using common Cenvat credit availed on input and or input services. Accordingly, he has held that since in the present case, the exempted final product has emerg....