2017 (8) TMI 896

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....lant Shri Sukhbir Singh Dabas (Advocate) for Respondent ORDER Per: Anil Choudhary The Revenue is in appeal against the Order-in-Appeal 189/CE/GZB/2008 dated 26/09/2008 passed by the Commissioner (appeals), Meerut-I, wherein on the issue that the appellant was taking Cenvat credit on furnace oil (fuel), which was used in manufacture of both dutiable and non-dutiable goods and thus alleg....

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....iated. 3. Being aggrieved the respondent assessee filed appeal before Learned Commissioner (appeals) who vide the impugned order was pleased to allow the appeal. Being aggrieved the Revenue in this appeal before the Tribunal on the ground that earlier there was an exception provided in Rule 6(2) of CCR, wherein in respect of fuel used as input a manufacturer or provider of output services was n....

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....3 EX[SM] being order dated 05/02/2015. This Tribunal have recorded the following findings in the aforementioned order: "In this case, a short issue to be decided by me is whether proportionate reversal of Cenvat credit attributable to furnace oil is sufficient in compliance of Rule 6(3) of the said Rules or the appellant is required to pay duty equal to the 10% of sale price of the exempted fin....

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....ultural implements as basis of calculation of proportionate credit, which is not correct and thereafter he denied the whole credit. The contention of the Learned AR is not acceptable at all as in the show cause notice only charge against the appellant is that they have contravened the provisions of Rule 6(3) and in their defence the respondent has stated that they are reversing proportionate Cenva....