2025-VIL-470-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - CENVAT Credit on Furnace Oil, Exempted Goods - Non-reversal of CENVAT Credit on Furnace Oil used in the manufacture of both dutiable and exempted goods - Whether the appellant is required to reverse the CENVAT Credit availed on Furnace Oil used in the manufacture of exempted goods under the provisions of Rule 6 of the CENVAT Credit Rules, 2004 - HELD - Since Rule 6(2) of the CCR, 2004 does not deal with 'fuel' inputs, the appellant is required to reverse the CENVAT Credit availed on Furnace Oil used in the manufacture of exempted goods under the provisions of Rule 6(1) of the CENVAT Credit Rules. However, the appellant had in fact reversed the CENVAT Credit on a pro-rata basis in respect of the Furnace Oil used for manufacture of the exempted goods, as evidenced from the letter dated 24.08.2012 addressed by the appellant to the jurisdictional Central Excise Commissionerate – Further, the charges of suppression, mis-statement etc. cannot be fastened on the appellant as they had maintained proper records to demonstrate the actual quantity of Furnace Oil used in the manufacture of the exempted goods and had also furnished the same to the jurisdictional authorities. Accordingly, the matter remanded to the original authority for the limited purpose of verification of the MODVAT/CENVAT Credit reversed by the appellant and if found to be correct, the CENVAT Credit should be allowed by the original authority at the time of de novo adjudication proceedings - The appeals are disposed of
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