TMI Blog2017 (7) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... 10% for the reason that they have availed CENVAT Credit in respect of certain services namely, Advertising Services, Business Auxiliary Services, Broadband services, Chartered Accountancy Services, Cleaning services, Courier services, GTA services - Held that: - Rule 6(3) is applicable only in respect of manufactured goods, but if it is found that the goods sold by the appellant are traded goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter No. 71102100) and Platinum (Chapter No.71101120). 2. The case of the department is that both the products are exempted goods in terms of Notification No.6/2002-CE dated 1.3.2002, therefore for removal of these goods, the appellant is required to pay 10% for the reason that they have availed CENVAT Credit in respect of certain services namely, Advertising Services, Business Auxiliary Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised is purely trading activity of the appellant on which no CENVAT Credit was availed. Therefore, the demand under Rule 6(3) against the removal of trading goods is not sustainable during the relevant period. However, since this vital fact was not considered by both the lower authorities, therefore the entire order is on wrong footing. 4. Shri Ashutosh Nath, learned Asstt. Commissioner (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um sold by them is not a manufactured goods, but it is trading activity of bought out items. Therefore, in respect of trading activity, the provision of Rule 6(3) is not applicable during the relevant period i.e. June, 2005 to March, 2009. However, it is observed that both the lower authorities have not properly verified whether the goods sold by the appellant is a traded goods or it is manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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