TMI Blog2015 (11) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... ice for paying the amount specified in Rules which has been paid. That being the position, prima facie, the department could not have taken a view that appellant should have availed exemption in total and not taken the Cenvat credit. The choice is available in the Rules and that should have been allowed. The only consideration that seems to have weighed in the minds of lower authorities when proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T) Ms. N.S. Sandhya, Advocate, for the Appellant. Shri A.K. Nigam, AR, for the Respondent. ORDER After hearing both sides for some time I find that the appeal itself can be decided since the issue falls within a narrow compass and nothing is left to consider at the stage of final hearing. 2. Appellant imported 20 Nos. of housing assembly for pumps (parts of pumps) and us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted. On this ground, proceedings were initiated which has resulted in demand for the differential Cenvat credit between the amount paid by them at the time of clearance of final products and the amount of Cenvat credit taken at the time of import of raw materials. 3. After hearing both sides, I am unable to find logic in the proceedings initiated or the decisions taken by the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herwise, the interpretation of the lower authorities of the rules cannot be sustained. I also find that in order-in-appeal, the Commissioner in para 9 has observed as follows : On plain reading of the above provisions of CCR, 2004, it is clear that the assessee had not informed the Jurisdictional officer regarding the options to maintain separate records for manufacture of dutiable and exempte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be recovered along with interest in the same manner, as provided in Rule 14 for recovery of Cenvat credit wrongly taken. 4. It is not the case of the department that credit was taken wrongly. It is not the case of the department that exemption was availed wrongly. The department seems to be saying that exemption should have been availed and appellant should have maintained separate recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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