2020 (7) TMI 486

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.... Appellant Shri Sanjay Hasija, Authorized Representative for the Respondent ORDER Briefly stated, the facts of the case are that the appellant is engaged in the manufacture of dutiable final products viz., Methanol, Iso-propyl Alcohol, Nitric Acid, Ammonium Nitrate as well as exempted final products viz., Nitro Phosphate and Sulphur Bentonite. The appellant is also engaged in provision of....

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....ppellant, contending that total Cenvat credit taken on input services was required to be considered for determining the amount payable under Rule 6 (3A) (c) (iii) ibid and not the amount of Cenvat credit taken on common input services, as contended by the appellant. Accordingly, the Department had initiated show cause proceedings against the appellant, which culminated into the adjudication order ....

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.... this context, the learned Advocate has relied upon the decisions of this Tribunal in the case of CCE Vs. Reliance Industries Ltd. - 2019 (3) TMI 784 -CESTAT, Ahmedabad and Molex India Pvt. Ltd. Vs. CCT - 2019-TIOL-3205-CESTAT-BANG. 3. On the other hand, the learned AR appearing for the Revenue has reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the re....

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....or input services used in exempted goods, credit should not be allowed and only with this intention some mechanisms for expunging Cenvat credit attributed only to the exempted goods are provided. As per clause (b)(ii) & (v), it is clearly provided that entire credit in respect of receipt and use of inputs/input service is allowed when such input and input service is used in dutiable final products....