2019 (2) TMI 1479

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....S Parab, AC (AR) & Shri Anil Choudhary, AC (AR) for Respondent ORDER Per: Dr. D.M. Misra These two appeals are filed against Order-in-Appeal No. NSK-EXCUS-000-APPL-296-17-18 dated 07.03.2018 passed by the Commissioner of CGST & Central Excise (Appeals), Nashik. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods namely, Alum....

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....ence, the present appeals. 3. Learned consultant for the appellant submits that even though before the original adjudicating authority as well as before the learned Commissioner (Appeals) they have categorically and vehemently argued that common input services were not utilized in the generation of electricity at their windmill, however, invoking Rule 6 of CENVAT Credit Rules, 2004 demands have....

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....ed CENVAT Credit on input services and used it for providing exempted services. In the present case, demand notices have been confirmed on the premise that the appellant have utilized common input services in the manufacture of dutiable goods and maintenance and repair of windmill. The contention of the learned Consultant for the appellant that in repair and maintenance of windmill situated away f....