2017 (11) TMI 7

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....Mr. B. L. Narasimhan, Advocate Present for the Respondent: Mr. R.K. Mishra, D.R. ORDER Per: B. Ravichandran The appeal is against order dated 28.08.2015 of Commissioner of Central Excise, Udaipur. The appellants are engaged in the manufacture of fertilizers. They were availing cenvat credit of duty paid on inputs and tax paid on input services in terms of Cenvat Credit Rules, 2004. One....

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....e appellants did not arrive at correct value of exempted goods to pay proportionate reversal of the credit. The exempted urea is entitled for Government subsidy. The proceeding against the appellant is to decide the value of exempted urea by including the subsidy element on such urea. Such application resulted in the proposal of further reversal of duty credit on the inputs. The show cause notice ....

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....el for the appellant contested the findings of the original authority on the ground that the original authority has exceeded the proposals in the show cause notice. The show cause notice was issued only on the ground that the subsidy element on urea should be included while arriving at the value for proportionate reversal of cenvat credit. Whereas in the impugned order the Commissioner proceeded e....

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....ue should be based on MRP. Dealer's commission, which is part of MRP should be part of the value also. 4. We have heard both sides and perused the appeal records. 5. On careful consideration of the proposals made by the show cause notice, it is apparent that the whole proceedings against the appellant are only with reference to the non-inclusion of subsidy element given by the Government in ....