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2020 (9) TMI 503 - AT - Central ExciseCENVAT Credit - inability to maintain separate accounts for consumption of common inputs and inputs services - scope of rule 6(3) of CENVAT Credit Rules, 2004 - two options under the Rules, mutually exclusive or not? - HELD THAT:- It is clear from a reading of CENVAT Credit Rules 2004 that rule 6(1) and rule 6(2) complement each other and are in contradistinction with rule 6(3) which, qualified by the non obstante clause, operates on its own. The latter is unambiguously clear in conferring the privilege of exercising of option to the assessee. It was, therefore, not appropriate for the adjudicating authority to resort to computation that yielded higher revenue. It would be appropriate for the adjudicating authority to consider the matters afresh after giving an opportunity to the appellant to furnish the computation preferred by them but strictly in accordance with the provisions of rule 6(3) of CENVAT Credit Rules, 2004. The claim of Learned Senior Counsel that the plants should be deemed as separate registrations is not acceptable in law. The appellant is at liberty to raise the submissions pertaining to retrospective application of the revised computation methodology, as well as the claim of certain clearances being excluded from the definition of ‘exempted goods’, before the adjudicating authority. Matters remanded back to the adjudicating authority - appeal allowed by way of remand.
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