15.2 In view of the foregoing discussions and analysis, we are of the opinion that there is no case made out by the department that CENVAT credit in respect of input service tax credit on technical know-how fees/charges having been taken for the impugned goods i.e., ‘Ready Mix Concrete’ and as such we are of the opinion, that the appellants have rightly availed the duty concessions extended vide Sr. No. 46 of Notification No. 01/2011-C.E. dated 01.03.2011 as amended by Notification No.16/2012-C.E. dated 17.03.2012. Therefore, we are of the considered view, that the impugned order passed by the learned Commissioner of Central GST & C. Excise, Mumbai South Commissionerate, Mumbai is liable to be set aside on this limited point of eligibility of the exemption/concessional duty notification No.01/2011-C.E. as amended, as it does not stand the scrutiny of law. Therefore, by modifying the impugned order dated 25.10.2018, to the extent of setting aside the adjudged demands towards Central Excise duty, interest thereon and penalty as ordered by the learned Commissioner in paragraphs 27(i), (ii) and (iii) of the impugned order, we allow the appeal in favour of the appellants. We also make it clear as a matter of abundant caution, that the amount of CENVAT credit of Rs.Rs.2,25,16,688/-& Rs.1,25,16,688/- on account of other common input services,Rs.1,03,44,822/- & Rs.69,00,022/- on account of interest thereon already paid the appellants, as they relate to reversal of CENVAT credit of other common input credit attributable to RMC units, the said payments having been credited to the Government account are incorrectly appropriated to the adjudged demands by the impugned order for demand of differential Central Excise duty on RMC. Thus, we only set aside such appropriation by the impugned order, while allowing the payment already made in the CENVAT account to be retained by the
