2024 (2) TMI 252

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....br>Central Excise<br>HON&#39;BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON&#39;BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri Vivek Bapat , Advocate for the Appellant Shri Anoop Kumar Mudvel , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issues involved in the present case is that whether the appellant is liable to pay 5%/6% on the value of exempted goods (i.e. Sodiu....

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....ehalf of the appellant submits that the appellant have not availed the Cenvat credit in respect of any inputs used in processing of Sodium Chloride. The process of Sodium Chloride is only purification of Salt, which does not involve any cenvatable input. 2.1 As regard the common input service, he submits that the appellant was under bonafide belief that since they have not availed any Cenvat cr....

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....ds is not sustainable. He submits that in respect of the appeals related to refund matters, on the above submission, the appellant are entitled for the refund. In support of his submission, he placed reliance on the following judgments:- Pragathi Concrete Products Pvt. Ltd.- 2015 (322) ELT 819 (SC) Garrison Polysacks Pvt. Ltd.- 2013 (292) ELT 513 (Tri.- Ahmd.) Urja Engin....

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....ionate credit attributed to the exempted goods along with interest even at the stage of CESTAT appeal, the demand of 5%/6% under Rule 6(3) of the Cenvat Credit Rules, 2004 shall not sustain. 4.1 We find that since the appellant has undertaken to reverse the proportionate credit of common input service attributed to the exempted goods i.e. Sodium Chloride, the demand of 5%/6% under Rule 6(3) of ....