2018 (2) TMI 383

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate) for Respondent: Shri Pawan Kumar Singh (Supdt.) AR Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. HPU/EXCUS/000/APPEALS-I/462/2015-16 dated 27.01.2016 passed by Commissioner of Central Excise (Appeals-I), Meerut 2. The brief facts of the case are that the appellants were engaged in the manufacture of various Mentha Products including De-Mentholis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kshmi Automatic Loom Works Ltd. vs. Commissioner of Central Excise, Trichy reported at 2008 (232) ELT 428 (Tri.-LB) wherein it was held by Larger Bench that Rule 57F of Central Excise Rules, 1944, alone were applicable and inputs were not eligible to be cleared without reversal of Cenvat Credit. Relying on the said ruling, it was held that the appellant was not entitled to clear the goods without ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Sub Rule (1) of Rule 6 of Cenvat Credit Rules shall not be applicable in case the excisable goods are removed without payment of duty to a 100% EOU. The provision that is pari materia as that of Rule 57F, is Sub Rule (5) of Rule 3 of Cenvat Credit Rule, 2004. Further Sub Rule (1) of Rule 6 of Cenvat Credit Rules provide that Cenvat Credit shall not be allowed on such quality of inputs which ar....