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2015 (3) TMI 1094 - AT - Central ExciseReversal of CENVAT Credit - appellant did not follow the Rule 6 for the inputs received before 1.3.2002 but reversed 8% of the value of the exempted products - Held that:- In the case of a manufacturer who is manufacturing the dutiable as well as exempted goods, he has an option to keep a separate record for the inputs used in the manufacture of dutiable goods and separate record in respect of the inputs used in the manufacture of exempted goods. In case the manufacturer is not maintaining separate accounts, the situation is covered by Rule 6(3). Before 1.3.2002, the manufacturer was required to pay an amount equal to 8% of the total price including sales tax and other taxes, if any, paid on such goods. On 1.3.2002 vide clause (a), certain goods have been excluded from the benefit of scheme of 8%. It is not under dispute that the goods falling under Heading 22.04 were produced by the appellant and were excluded from the said scheme. Thus, from 1.3.2002 onwards, the manufacturer was required to pay an amount equivalent to the cenvat credit attributable to the inputs used in or in relation to the manufacture of such final products at the time of clearance from the factory. Availing the credit when the inputs are received is one action. The liability to pay an amount in respect of the exempted goods has nothing to do with the date of taking the credit. On the contrary, it is the date of clearance of the final products - all these claims have been made for the first time at the Tribunal stage. These claims were never made before the original authority or the first appellate authority. However, in the interest of justice, we allow the said miscellaneous application. However, the matter is remanded back to the original authority to examine these claims of the appellant. - Appeal disposed of.
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