2019 (9) TMI 394

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...., AC, Authorized Representative for the Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Original No. 13/KLG/Th-II/2010 dated 10.03.2010 passed by the Commissioner of Central Excise, Thane-II. 3. Briefly stated the facts of the case are that during the relevant period May, 2004 to February, 2009, the appellants were clearing liquid oxygen for ....

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....fter ascertaining the data of clearance of exempted goods viz. liquid oxygen for medical purposes. He submits that they have started availing CENVAT Credit on common input services only w.e.f. January, 2005, whereas, the learned Commissioner erroneously confirmed the demand for the period from September, 2004 to December, 2004. Further, he submits that they have reversed the CENVAT Credit proporti....

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....r the appellant has correctly reversed proportionate CENVAT Credit attributable to the exempted products cleared during the relevant period. It is the claim of the appellant that they have availed credit on common input services only from January, 2005 whereas the Commissioner's finding is that they have availed credit from September, 2004 onwards. The learned C.A. in support of their claim that t....