2018 (2) TMI 527

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Commissioner (AR) M/s Forbesvyncke Pvt Ltd is in appeal against order-in-appeal no. PUN-EXCUS-001-APP-0037-15-16 dated 15th July 2015 of Commissioner of Central Excise (Appeals-I), Pune which confirmed the original demand of `5,64,793 while dropping the penalty imposed under rule 15(2) of CENVAT Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944. The appellant, a manufactur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cts has been blandly asserted without any indication of the nature of exemption of one set of products manufactured by the appellant or the manner in which it was identified that the inputs were intended for exclusive use in manufacture of exempted products. Rule 6 of CENVAT Credit Rules, 2004 envisages the non-availment of credit of duty on inputs that are procured exclusively for exempted produc....