2024 (6) TMI 175

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....aged in the manufacture of excisable goods viz. confectionaries and biscuits falling under Chapter heading 1803 and 1905 of Central Excise Tariff Act, 1985. The appellant had availed cenvat credit on inputs / capital goods and service tax used in the manufacture of final products. The Biscuits having retails price less than Rs.50/- per kg. was exempted from payment of duty by Notification No.03/2006-CE dated 01.03.2006. The said retail sale price later increased to Rs.100/- per Kg from 03.05.2007 by Notification No.22/2007 dated 03.05.2007. The appellant availed credit of inputs common to exempted as well as dutiable goods during the period 03.05.2007 to June 2007. They have availed cenvat credit viz. on sugar, liquid glucose, Sodium Meta B....

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....he value of the exempted biscuits having retail sale price less than Rs.100/- during the period May 2007 to March 2008 cannot be sustained. In support, she has referred to the following judgments:- i. Chandrapur Magnet Wires (P) Ltd. Vs. CCE, Nagpur [1996(81) ELT 3 (SC)] ii. Sheela Foam Pvt. Ltd. Vs. CCE [2024(2) TMI 957 - CESTAT KOLKATA] iii. Rama Phosphate Limited Vs. CCE [2016(7) TMI 1146 - CESTAT NEW DELHI] iv. Satyakala Agro Oil Products Ltd. Vs. CCE, Guntur [2008(223) ELT 441 (Tri. Bang.)] v. CCE Vs. DCW Ltd. [2009(234) ELT 163 (Tri. Chennai)], affirmed by Hon'ble Madras High Court reported in 2011(274) ELT 183 (Mad.). 4. Learned AR for the Revenue reiterated the findings of the learned ....

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....gues that since the credit availed has been reversed availing of credit A perusal of the statements furnished by the assessee for reversal of credits reveal that the assessee had availed cenvat credit on common inputs like sugar, sodium bi-carbonate, ammonium bi-carbonate, etc and common input services like GTA service, used in the manufacture of exempted biscuits during May 2007 & June 2007 It also reveals the fact that assessee had availed cenvat credit on inputs like Butter Flavour and Packing Material which were exclusively used in the manufacture of exempted biscuits during May 2007 & June 2007. The reversal of all these credits was made during November 2007. Similarly it is seen that the credit availed on LPG during May 2007 & June 20....