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TMI Blog2017 (9) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... nt ORDER Per : Anil G. Shakkarwar Present appeal is directed against Order-in-Appeal No. GZB-EXCUS-000-APP-0391-15-16 dated 30/03/2016 passed by Commissioner (Appeals) Central Excise & Customs, Meerut-II at Noida. 2. Brief facts of the case are that the appellant were engaged in the manufacture of a number of excisable goods falling under various chapters of First Schedule of Central Excise Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut services attributable to excisable goods manufactured by them was Rs. 6,70,359/- for the whole financial year 2012-13 and they were availing Cenvat credit facility on the same. It appeared to Revenue, that appellant did not follow the entire procedure provided under Sub-rule (3A) of Rule 6 of the Cenvat credit Rules and therefore, they were not eligible to availed such credit of Rs. 6,70,359/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the said order, appellant preferred appeal before Commissioner (Appeals). The Learned Commissioner (Appeals) vide his impugned order dated 30.03.2016 has held that the procedure followed by the appellant was not covered by any provisions of Cenvat Credit Rules. He also held that appellant failed to maintain separate account as mentioned in Sub-rule (3A) of Rule 6 of the Cenvat credit Rules and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Cenvat credit of Rs. 6,70,359/- for the financial year 2012-13 and it is also very clearly emerging from the show cause notice dated 06/06/2014 that said Cenvat credit of Rs. 6,70,359/- was attributable to the excisable goods manufactured by the appellant. Under Sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004, they were eligible for availment of such Cenvat credit which was attributable to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocation of Sub-rule 2, 3 & 3A of said Rule 6 could have arisen. Since the appellant had availed such Cenvat credit which was attributable to excisable goods, the situation is covered by the Sub-rule (1) of Rule 6 of the Cenvat Credit Rules, 2004. Therefore, I hold that said show cause notice dated 06/06/2014 & said show cause notice dated 13/04/2015 are not sustainable. I therefore, set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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