2024 (2) TMI 563

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 01.03.2006. They are availing the Cenvat credit in respect of input and input services which are utilized for dutiable as well as exempted goods. During the period December, 2008 to November, 2013 they cleared excisable goods value at Rs. 85,19,57,086/- at nil rate of duty. They have not followed the procedure as laid down under Rule 6 (3) (1)/(2)/3A of Cenvat Credit Rules, 2004 nor they reversed any credit utilized for manufacture of exempted goods. The show cause notice dated 28.12.2013 was issued to the appellant demanding Rs. 4,89,41,107/- which is equal to 5% or 6% of the value of the exempted goods. The Adjudicating Authority considering the submission of the appellant reduced the demand to Rs.60,15,116/- which is equal to the prop....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iance Life Insurance Co. Ltd -2018 (363) ELT 1050 (Tri. Mumbai) • Aster Pvt Ltd - 2016 (43) STR 411 (Tri.- Hyd) • Alstom T & D India Ltd - 2019 (370) ELT 625 (Tri. Chennai) • Bombay Minerals Ltd - 2019(29) GSTL 361(Tri. Ahmd) • Punj Lloyd Ltd - 2015 (40) STR 1028 (Tri. Del) • CCE , Thane-I vs. Nicholas Piramal (India) Ltd - 2009 (244) ELT 321 (Bom.) • Hind Lamps Ltd -2010(250) ELT 237 (Tri. Del) • CCE vs. Goyal Proteins Ltd - 2017 (355) ELT 72 (Raj.) • Commissioner vs. Goyal Proteins Ltd - 2017 (355) ELT A27 (SC) • Sahni Strips & Wires (P) Ltd - 2012 (283) ELT 418 (Tri. Del) 2.1 He submits that even though the appellant ha....