2019 (4) TMI 894

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....r the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 26.9.2018 passed by the Commissioner (A) whereby the Commissioner (A) remanded the matter back to the original adjudicating authority. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of sugar, molasses and ethyl alcohol falling under Chap....

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....issued to the appellant by the jurisdictional Asst. Commissioner vide show-cause notice dated 28.12.2017 demanding 6% of the value of exempted goods amounting to Rs. 19,12,463/- for the period from January 2016 to March 2016. After following the due process, the original authority confirmed the demand and ordered for recovery of CENVAT credit of Rs. 56,483/- (proportionate credit) attributable to ....

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....769. He also submitted that though the appellant was not required to reverse the proportionate CENVAT credit attributable to the input service but still the appellant as per the Order-in-Original have reversed the credit of Rs. 56,483/- along with interest of Rs. 5,721/- which was appropriated by the original authority. He further submitted that the demand of 6% of the value of electricity in the ....

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....period which is reported in 2018 (10) TMI 1465 (Tri.-Bang.), both the authorities have accepted the proportionate reversal and the Revenue filed appeal before the Tribunal which was dismissed by the Tribunal. Further, I find that as per Rule 6(1) of the CENVAT Credit Rules, 2004 read with Explanation (1) the non-excisable goods which are manufactured by the manufacturer in his factory will get cov....