2024 (7) TMI 299

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....nufacture and supply of different grades of biscuits of Britannia industries under the brand names "50-50", "Top", "Marigold", "Thin Arrowroot", etc. The biscuit of MRP of Rs.100 per kg., sold under brand name "50-50", "Marigold", etc., were exempt from duty and biscuits exceeding the MRP of rupees 100 per kg such as "Top", "Thin Arrowroot", etc., were falling under the dutiable category. 3. The appellant was availing CENVAT Credit of duty/taxes paid on inputs and input services as follows: For credits exclusively attributable to dutiable goods - 100% credit taken For credits exclusively attributable to exempted goods - No credit availed For common credits on inputs - Credits attributable to exempted goods is d....

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....27 TOTAL 21,64,338 14,37,150 7,27,188   II  Common Input Services 2010-11 Not availed Not reversed - 2011-12 Not availed Not reversed - 2012-13 Not availed Not reversed - 2013-14 30,44,836 19,68,416 10,76,420 2014-15 15,90,309 11,99,451 3,90,858 TOTAL 46,35,145 31,67,867 14,67,278 GRAND TOTAL (I+II) 67,99,483 46,05,017 21,94,466   TABLE-2 [Order-in-Original dated 26.10.2017] [Amount in Rs.] Sl. No....

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....ponse to each of the Show Cause Notices. 11. However, without considering the submissions made, the Ld. Commissioner passed the impugned orders confirming the demand proposed in the Show Cause Notices. 12. Aggrieved against the impugned orders, the appellants are before us. 13. The Ld. Counsel appearing on behalf of the appellant submits that the appellant is either not availing CENVAT Credit or proportionate CENVAT Credit has been reversed of input/input services used for manufacturing of the exempted final product; therefore, impugned proceedings were not sustainable against the appellant. To support this contention, he relied on the decision of the Hon'ble High Court of Telangana in the case of M/s. Tiara Advertising v. Union of....