COMMISSIONER OF CENTRAL EXCISE Vs. NANGALAMAL SUGAR COMPLEX

JUDGEMENT

(1.) This appeal, at the instance of the Revenue and preferred under Section 35H of the Central Excise Act, 1944 (hereinafter referred to as "the Act") impugns Final Order, dated 24th November, 2016, passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "the Tribunal") in Excise Appeals Nos. E/3753/2012 and E/3949/2012.

(2.) Before proceeding to the facts of the case, it would be apposite to chart the statutory backdrop, in which the controversy arises.

(3.) The Cenvat Credit Rules, 2004 (hereinafter referred to as "the Cenvat Credit Rules") were notified vide Notification 23/2004-CE (NT), dated 10th September, 2004, issued under Section 37 of the Act. The Cenvat Credit Rules contain the provisions governing availability of Cenvat Credit, of the duty paid on inputs, and service tax paid on input services, used in the manufacture of excisable goods, or providing of output services. The present appeal is concerned with Rule 6 of the Cenvat Credit Rules which, during the relevant period, read thus: