TMI Blog2021 (4) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... e for consideration, are not the goods manufactured by the appellants. There has been an amendment in the Rule w.e.f. 01.03.2015 by virtue of Notification 06/2015 and the following explanation has been inserted - irrespective of the said amendment, scope of Rule 6 is still with respect to the inputs/inputs services used in or in relation to the manufacture of exempted goods along with manufacture of non-exempted goods. Hence, irrespective, exempted goods include non-excisable goods in view of the amendment in terms of Notification No. 6/2015 dated 01.03.2015 unless and until such exempted goods are manufactured that too alongwith the non-exempted goods by the assessee, applicability of Rule 6 does not at all arise. Thus, the said Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 6 (3) of Cenvat Credit Rules. Accordingly, vide Show Cause Notice No.1729 dated 18.07.2018 the appellant was required to reverse the amount at the rate of 6% of the value of goods so cleared alongwith applicable interest and penalty. This proposal was initially confirmed by Order-in-Original No.32/AC/2018-19 dated 20 February, 2019. The appeal thereof was rejected vide Order-in-Appeal No.052-19-20 dated 31.05.2019. The said order has been assailed by the appellant before this Tribunal. 2. At the time of final hearing, the appellant has not appeared in person. However, he mailed a written request for deciding the appeal on merit on the basis of submissions made in Appeal Memo. The appellant has also mailed the order of the same Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the factory. Accordingly, the moot issue to adjudicate is as to whether Rule 6(3) of CCR, 2004 is applicable to the given facts and circumstances. The Rule recites as follows:- [(3) (a) A manufacturer who manufactures two classes of goods, namely:- (i) non-exempted goods removed; (ii) exempted goods removed; OR (b) a provider of output servie who provides two classes of services, namely:- (i) non-exempted services; (ii) exempted services, Shall follow any one of the following options applicable to him, namely;- [(i) pay an amount equal to six per cent of value of the exempted goods and seven per cent of value of the exempted services subject to a maximum of the sum total of opening ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2 shall include non-excisable goods cleared for a consideration from the factory. Explanation 2: Value of non-excisable goods for the purpose of this rule, shall be the invoice value where such invoice value is not available such value shall be determined by using reasonable means consistent with the principles of valuation contained in Excise Act Rules made thereunder. 4.2. I observe that irrespective of the said amendment, scope of Rule 6 is still with respect to the inputs/inputs services used in or in relation to the manufacture of exempted goods along with manufacture of non-exempted goods. Hence, irrespective, exempted goods include non-excisable goods in view of the amendment in terms of Notification No. 6/2015 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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