2018 (7) TMI 1771

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..... Ojha, Consultant for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides we find that the appellant is a manufacturer of Perfumed Hair Oil under the Brand Name of Keo Karpin. During the period relevant for the purpose of the present appeal it is seen that they were purchasing Cinthol soap and also Herbal oi....

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....led as credit in respect of Cinthol Soap, on the ground of limitation. However, he confirmed the demand of Rs. 37,638/- availed as a credit in respect of the herbal oil supplied by them along with their own production of Keo Karpin oil and also imposed penalty of an identical amount. Further, Commissioner (Appeals) upheld the impugned order and hence the present appeal. 3. After hearing both th....

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....law, it has to be held that the herbal oil supplied along with appellant's own manufactured perfumed oil cannot be considered to be an input for the purpose of availment of Cenvat credit. 4. Leaned Advocate at this stage submits that the impugned orders have traveled beyond the show cause notice, inasmuch as there was no proposal in the notice to deny the Cenvat credit in respect of the herbal ....

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....ssesses including the credit availed in respect of herbal oil having been proposed to be denied, the contention of the learned Advocate that there was no proposal to deny the credit in respect of herbal oil cannot be accepted. We also note that in their reply to show cause notice the appellants have specifically forwarded their plea in respect of denial of credit of the herbal oil, thus, indicatin....