TMI Blog2018 (12) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... e of exempted goods - appeal allowed by way of remand. - E/21218/2018-SM - Final Order No. 21811/2018 - Dated:- 27-11-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri Dayanand, CA For the Appellant Dr. J. Harish, Dy, Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 03/04/2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has confirmed the demand of ₹ 2,36,480/- along with interest but reduced the penalty to ₹ 53,000/- under Rule 15(1) of CENVAT Credit Rules, 2004. 2. Briefly the facts of the present case are that the appellant is engaged in the manufacture of industrial rubber items falling under chapter 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout properly appreciating the facts and the evidence on record. He further submitted that the appellant on their own have reversed 3446.76 amount of CENVAT which was relating to the manufacture of exempted goods along with interest and therefore according to the learned consultant, the Rule 6 of CENVAT Credit Rules, 2004 is not applicable to theme he further submitted that as per the decision of the Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. Vs. CCE [1996(81) ELT 3(SC)] held that once the assessee reversed the credit availed along with interest, the question of applying the provisions of Rule 6 of CENVAT Credit Rules, 2004 does not arise. He further submitted that in spite of reversal of proportionate credit, both the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest but the certificate of Chartered Engineer shows the CENVAT credit reversal as ₹ 3665.66. Since the appellant has produced the certificate before me which was not there before the Commissioner (Appeals), I remand the case back to the original authority to consider the said certificate to find out the reversal of CENVAT credit attributable to the manufacture of exempted goods. Accordingly, impugned order is set aside and appeal is allowed by way of remand to the original authority who will verify the contents of the certificate and will pass a de novo order in accordance with law. Appeal is allowed by way of remand. (Operative portion of the Order was pronounced in open Court on 27/11/2018) - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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