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2021 (10) TMI 433 - AT - Central ExciseCENVAT Credit - packing material - common input used in exempted goods as well as taxable goods - non-maintenance of separate records - non-submission of proper CA certificate - Rule 6 of Cenvat Credit Rules, 2004 - maintainability of appeal u/s 35 of Central Excise Act, 1944 - HELD THAT:- The Commissioner was absolutely wrong while rejecting the application of the appellant on the ground that the SCN has been issued as per clause 73 of the Finance Act, 2010. It is independent matter to rule 6 to be settled even if either the SCN was issued or any order was passed or any appeal is pending before any forum therefore, only because the SCN was issued commissioner should not have rejected the application of the appellant. Non-submission of proper CA certificate - HELD THAT:- The same could have been advised to the appellant for submitting the correct CA Certificate. The matter is remanded to the concerned commissioner to re-decide the application dated 31.08.2010 filed by the appellant, irrespective the issuance of SCN. The appellant may be given opportunity to submit the proper CA Certificate, if required - appeal allowed by way of remand.
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