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TMI Blog2018 (2) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... & Foundry Equipment Co. is in appeal against demand of reversal of amount under Rule 6(3) of the Cenvat Credit Rules, 2004. 2. Learned counsel for the appellant pointed out that they were availing cenvat credit on some services which were not exclusively used for manufacture of excisable goods. As a result, they were asked to reverse 5% of the value of the exempted goods cleared by them. They poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (T) to assert that Revenue cannot enforce an option on them and it is their will to choose from the various options available under Rule 6(3) of the Cenvat Credit Rules. 3. Learned AR relies on the impugned order. He argued that no option was exercised before the clearances of the goods and therefore they cannot choose any option of their choice. 4. I have gone through the rival submissions. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are used in or in relation to the manufacture of the exempted goods or for exempted services. If this is the objective then at the most amount which is to be recovered shall not be in any case more than Cenvat Credit attributed to the input or input services used in the exempted goods. It is also observed that in either of the three options given in sub-rule (3) of Rule 6, there is no provisions t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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