2021 (4) TMI 512

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....cise<br>HON&#39;BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON&#39;BLE MEMBER (TECHNICAL), MR. RAJU Shri Vipin Jain, Shri Vishal Agrawal, Shri Roshil Nichani, Mrs. Dimple Gohil, Advocates for the Appellants Shri Ghanshyam Soni, Joint Commissioner (Authorised representative) for the Respondents ORDER RAMESH NAIR In all these appeals the common issue involved is that whether the appellant ha....

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....lication of demand. It is also their submission that for the purpose of calculating, the revenue has taken total Cenvat Credit which includes the credit exclusively used for dutiable goods/taxable service. It is not correct as only common input/input service credit which were used commonly in dutiable/taxable goods/service should be taken therefore, to this effect the calculation made by the depar....

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....ces. 4.1 We prima facie find that there is indeed serious error in calculation of the amount to be paid under Rule 6(3). As regard the terms "total Cenvat Credit" to be considered for the formula as provided under Rule 6 (3A), the various judgments were cited by the learned counsel. It also appears that there is a duplication of demand in as much as Show Cause Notice issued on monthly reversal as....