2018 (4) TMI 818

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent Per B. Ravichandran 1. The appeal is against order 03/11/2016 of Commissioner of Central Excise, Alwar. The appellant is engaged in the manufacture of fruit juice, mineral water etc liable to Central Excise duty. In respect of fruit juice based drinks, the appellant availed concessional duty of one percent in terms of Notification No. 1/2011 CE dated 01/03 /2011 as mentioned. One of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... availing concession. For the period April, 2011 to March, 2013 for inputs they maintained separate records. In respect of input services they have determined proportionate credit attributable to the impugned final pro ducts and reverse the same. This they have intimated to the department periodically. On this basis referring to provisions of Sub - Rule (3D) of Rule 6 of Cenvat Credit Rules, the L....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egorically ascertained that they have maintained separate records both f o r inputs and input services and as such have not violated the said condition of the notification. We hold in that case there is no basis for denial for exemption. For the period April, 2011 to March, 2013 for inputs the appellants have maintained separate records. For input services following the provision of Rule (3A) of C....