2017 (12) TMI 267

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....i. H.M. Dixit, Asstt. Commissioner(A.R.) for the Respondent ORDER The appellant though availed Cenvat credit in respect of Bagassee Bailing Machine which is used for bailing of loose baggase during the course of manufacture. Part of the baggase is used in the course of manufacture of final product which is cleared on payment of duty. Audit party has raised objection and appellant have admitt....

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....osed. Despite giving this findings Ld. Commissioner examined refund on merit and held that Cenvat credit is not admissible on the bailing machine on the ground that the same is used for baggase which is exempted. Being aggrieved by the impugned order appellant is before me. 2. Shri. V.B. Gaikwad, Ld. Counsel for the appellant submits that Commissioner(Appeals) upheld the rejection of refund on ....

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....hat it is not correct that bailing machine is used only for exempted goods, the said machine is used for bailing of baggase which partly used in the factory of the appellant as fuel therefore bailing machine is not used exclusively for the manufacture of exempted goods. 3. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findi....

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....sue show cause notice. However, revenue has not challenged this findings therefore it is attained finality. Ld. Commissioner(Appeals) further proceeded on admissibility of the Cenvat credit on the bailing machine. It is observed that the said issue was not raised in the show cause notice therefore Ld. Commissioner(Appeals) travelled beyond the scope of the show cause notice for this reason itself ....