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TMI Blog2018 (4) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent This appeal is directed against Order-in-Appeal No: NKK/20/RGD/APP/2017 dated 06/09/2017 passed by the Commissioner of Central Excise & Service Tax (Appeals), Raigad 2. Heard both the sides and perused the records. 3. The issue that arises is whether the appellant is required to pay an amount equivalent to 6% of the value of the goods cleared which the department claims as tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained separate accounts, he has to pay an amount equivalent to 6% of value of clearances of PPCP. Appellant contested the show cause notice and the adjudicating authority, after following due process of law, confirmed the demands raised along with interest and imposed penalty. Aggrieved by such an order, an appeal was preferred before first appellate authority. The first appellate authority, after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. I find that the order-inoriginal No. 22/Ta10ja/R-V1/COMMWKA/2013-14 dated 28/06/2013 proceedings were initiated against the appellant to deny them CENVAT credit on PPCP being not an input for the manufacturing activity and by the said order the adjudicating authority has dropped the proceedings initiated. *It is informed that the order-in-original dated 28/06/2013 has been accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order, none of the lower authorities have considered the defence taken by the assessee that they have cleared inputs as such and no verification has been done to that effect whether the assessee has cleared inputs as such or was involved in the activity of trading. Show cause notice has been issued only on the basis of figures shown in the balance sheet. For removal of inputs as such, Rule 3( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Rule 3(5) of Cenvat Credit Rules, 2004 the assessee was to reverse the Cenvat credit availed on inputs cleared as such. Therefore, I hold that assessee is not required to pay any amount equivalent to 6%/8% of the value of inputs cleared as such or reversal of proportional credit attributable to input cleared. With these terms, assessee's appeal is allowed and Revenue's a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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