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2022 (1) TMI 203 - AT - Central ExciseArea based exemption - case of department is that appellant have availed the credit therefore the condition of the notification no. 30/2004-CE was violated - appellant paid an amount equal to 6% under rule 6(3) of Cenvat Credit Rules, 2004 - HELD THAT:- The appellant right from the adjudication stage and before this appellate tribunal submitted that there is specific provision under rule 6 (3D) according to which even if the Cenvat credit is availed and reversal of an amount at the rate of 6% is made it will amount to non availment of Cenvat credit and the condition of the notification stands complied with. It is found that the adjudicating authority has not touched upon rule 6(3D) of the Cenvat Credit Rules, 2004 while deciding the eligibility of the exemption notification no. 30/2004-CE dated 09.07.2004. The main defence of the appellant is on Rule 6(3D) but since the same was not considered by the adjudicating authority and no independent finding was given, the impugned orders are non speaking therefore the same are not sustainable. Matters remanded to the adjudicating authority for passing a fresh de-novo order within a period of three months from the date of this order - appeal allowed by way of remand.
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