TMI Blog2017 (8) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... e M/s Sharda Forging And Stamping Pvt Ltd Versus Commissioner of Central Excise, Ghaziabad [2015 (10) TMI 1654 - CESTAT NEW DELHI], where it was held that if the assessee reversed proportionate Cenvat credit attributable to final exempted product, in this case the assessee has complied with Rule 6(3) of the Rules, is not required to pay duty equal to 10% of sale price of the exempted final product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of both the dutiable and exempt goods (agricultural implements) but have not paid amount equal to 10% of the total price of such exempted or non-dutiable goods. The period in dispute was May, 2005 to August, 2007 read in terms of Rule 6(3)(b) demand was worked out at ₹ 15, 64, 071/-. 2. The SCN was adjudicated vide Order-in-Original dated 01/01/2008, whereby the proposed d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 16th of May, 2005 vide Notification No.27/2005 CE (NT). The words - except inputs intended to be used as fuel were omitted in the said Rule 6(2). Thus Rule 6(2) became applicable to fuel also. Under the admitted facts that the respondent assessee have not maintain separate accounts in respect of fuel for the period in question, the demand was rightly raised under Rule 6(3)(c) percentage of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture of exempted final products. Therefore relying on the decision of Hon ble Gujarat High Court in the case of Rituraj Holdings Pvt. Ltd. (Supra) wherein it has been held that if the assessee reversed proportionate Cenvat credit attributable to final exempted product, in this case the assessee has complied with Rule 6(3) of the Rules, is not required to pay duty equal to 10% of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the appellant. It is not correct. Therefore, I set aside the impugned order and allow the appeal of the appellant with consequential relief. 5. I find that the issue is squarely covered also in view of the findings in the appellants own case. Accordingly, the appeal filed by Revenue is dismissed. The respondent assessee shall be entitled to consequential benefits in accordance with law. Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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