2017 (11) TMI 278

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r The respondent have availed the CENVAT credit in respect of various inputs services which were used in the manufacture of exempted as well as dutiable goods, therefore a show-cause notice was issued demanding an amount @ 10% of the price of exempted goods in terms of Rule 6(3)(b) of CENVAT Credit Rules, 2004. The adjudicating authority confirmed the demand and also imposed penalty under Secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nefit was not available. 2. Shri N.N. Prabhudesai, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the grounds of appeal and submits that the respondent have opted the provisions of Section 71, 72 & 73 of Finance Act, 2010; after the expiry of the period stipulated therefore the same benefit was not available to the respondent and impugned order extending the benefit w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (P) Ltd. - 2004 (174) ELT 422 (All) (ii) Dr. Writer's Food Products P. Ltd. - 2009 (247) ELT 391 (Tri.-Mum) (iii) Manglore Chemicals & Fertilizers Ltd. - 1991 (55) ELT 437 (SC) (iv) Hari Chand Shri Gopal - 2010 (260) ELT 3 (SC) LB 4. I have carefully considered the submissions made by both sides and perused the records. I find that the Revenue's appeal is only on the ground that the....