2018 (10) TMI 956

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....Shri A.K. Prasad, Advocate For Respondent (s): Shri Tarun Kumar, AR ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein it was held that the Cenvat credit availed by the appellant on the inputs used in the manufacture of final exempted goods, therefore, 5%/6% on the value of exempted goods is payable by the appellant. 2. The facts of the case ar....

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.... SLICE. In view of the above facts, the show cause notice proposed to demand for the period December 2007 to February 2011 an amount of 5%/6% of the value of exempted goods cleared by them and for the subsequent period i.e. 01.03.2011 to July 2012 it was proposed that the appellant is not entitled to the benefit of exemption Notification No. 1/2011-CE dated 01.03.2011. Consequently, they are requi....

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....ng with interest, therefore, they are not required to pay an amount equal to 5%/6% of the value of exempted goods for the period December 2007 to February 2011 and is entitled to claim the benefit of Notification No. 1/2011-CE dated 01.03.2011 for the period 01.03.2011 to July 2012. 4. The Ld. AR opposed the contention of the Ld. Counsel and submits that as appellant has not paid interest corre....

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....he Cenvat credit attributable to the exempted goods on inputs used in manufacturing of 'SLICE' during the intervening period. In that circumstances, the same is equal to compliance of the Rule 6 (3) of the Cenvat Credit Rules, 2004 as they have not availed Cenvat credit on inputs used in manufacturing of exempted goods. Therefore, an amount equal to 5%/6% of the value of exempted goods can't be de....