2017 (9) TMI 612

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....Kumar Singh (Supdt.) AR for Respondent ORDER Per : Anil G. Shakkarwar Present appeal is directed against Order-in-Appeal No. GZB-EXCUS-000-APP-0391-15-16 dated 30/03/2016 passed by Commissioner (Appeals) Central Excise & Customs, Meerut-II at Noida. 2. Brief facts of the case are that the appellant were engaged in the manufacture of a number of excisable goods falling under various cha....

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.... component of Service Tax paid on common input services attributable to excisable goods manufactured by them was Rs. 6,70,359/- for the whole financial year 2012-13 and they were availing Cenvat credit facility on the same. It appeared to Revenue, that appellant did not follow the entire procedure provided under Sub-rule (3A) of Rule 6 of the Cenvat credit Rules and therefore, they were not eligib....

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.... demand and imposed equal penalty. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The Learned Commissioner (Appeals) vide his impugned order dated 30.03.2016 has held that the procedure followed by the appellant was not covered by any provisions of Cenvat Credit Rules. He also held that appellant failed to maintain separate account as mentioned in Sub-rule (....

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....s very clear to emerging that the appellant availed Cenvat credit of Rs. 6,70,359/- for the financial year 2012-13 and it is also very clearly emerging from the show cause notice dated 06/06/2014 that said Cenvat credit of Rs. 6,70,359/- was attributable to the excisable goods manufactured by the appellant. Under Sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004, they were eligible for availment....