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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Dilip Gupta, President, Vasa Seshagiri Rao, Member (Technical)
Tamil Nadu Newsprint and Papers Limited – Appellant
Versus
Commissioner of GST and Central Excise – Respondent
| Table of Content |
|---|
| 1. appellant correctly reversed proportionate common cenvat credit under rule 6(3a). (Para 2) |
| 2. parties debated rule 6(3a) formula application and compliance. (Para 3 , 4 , 5) |
| 3. rule 6(3a) total credit means common credit only, excluding exclusive dutiable. (Para 6) |
Per Mr. VASA SESHAGIRI RAO:
M/s. Tamil Nadu Newsprint and Papers Ltd. (TNPL)., Kagithapuram (hereinafter referred to as “the appellant”) has filed two appeals before this Tribunal. The first appeal arises out of Order-in-Original No. 22/Commr/CE/2017 dated 30.10.2017 passed by the Commissioner of GST & Central Excise, Tiruchirappalli, covering the period from April 2009 to July 2014. The second appeal arises out of Order-in-Original No. 21/Commr/CE/2017 dated 30.10.2017, covering the period April 2009 to June 2017 in respect of electricity generated at windmills and sold, and April 2011 to June 2017 in respect of trading of notebooks. In both cases, the Show Cause Notices alleged short reversal of common CENVAT credit attributable to exempted goods/services under Rule 6(3A) of the CENVAT Credit Rules, 2004, read with Rule 14 and Section 11A of the Central Excise Act, 1944. Though the adjudicating authority
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