TaxTMI 
TaxTMI 
2018 (6) TMI 245
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....indal: The appellant is in appeal against the impugned order wherein a demand at the rate of 6% of the value of exempted goods has been confirmed against them on the ground that the appellant is not maintaining separate account of inputs for manufacture of dutiable as well as exempted goods. 2. The facts of the case are that the appellant is manufacturer of 100% Grey Cotton Textile Yarn. The app....
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....as also imposed. Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that in reply to the show cause notice, the appellant has clarified that they are falling the guidelines given by the Circular No. 845/3/2007-CE dated 01.02.2007. As per the said circular, the appellant is availing cenvat credit only in respect of the inputs used in manufacture of goo....
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.... to pay an amount equal to 6% of the value of waste cleared at nil rate of duty. In such a situation, the CBEC has issued Circular No. 845/3/2007-CE dated 01.02.2007 which clarifies the position as under: "However, it is seen that textile manufacture/processors have to use common inputs, which are used in a continuous manner, and it may not be practically possible to segregate and store inputs li....
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....red at nil rate of duty. In the impugned order also, the ld. Commissioner (A) has not given any finding to the claim made by the appellant that they are availing proportionate cenvat credit of inputs used in manufacture goods at the end of the month. 8. In the facts and circumstances of the case, it is required to be examined by the authorities below whether the appellant is availing proportionat....