TMI Blog2018 (8) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 6(3)(ii) of the Cenvat Credit Rules, 2004 and had given the intimation to the department vide communication dated 2.4.2012 and the said letter, which has been produced by the appellant before the adjudicating authority. The preliminary issue raised by the Appellant is very relevant and has a bearing on the matter since the entire case of the department is revolving around not communicating the option by the Appellant to the department as per Rule 6 of Cenvat Credit Rules, 2004 and therefore in the peculiar facts of this case, I allow the Appeal filed by the Appellant by way of remand to the First Appellate Authority with direction to decide the issue, without being influenced by any observation made in this order - appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cercising the option available under Rule 6 (3) of CCR, 2004 towards non-maintenance of separate records as envisaged under Rule 6 (2) of CCR, 2004. The ld. AR appearing for the department reiterated the findings recorded in the impugned order and prayed for the dismissal of Appeal. 4. I have heard ld. Consultant for the Appellant and ld. AR for the department and have also perused the record. Admittedly the Appellant have not maintained the separate accounts. But Rule 6(3) of Cenvat Credit Rules, 2004 permits the manufacturer or provider of output services, who opted not to maintain separate records, to choose any one of the options provided under the said sub-rule. In this case prima facie it appears that the appellant has opted for op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding of the adjudicating authority in their Appeal before the ld. Commissioner (Appeals) alongwith other grounds and the said ground has been extracted by the ld. Commissioner (Appeals) in the impugned order in paragraph 3, but there is no finding on the said issue in the impugned order. 6. According to me the preliminary issue raised by the Appellant is very relevant and has a bearing on the matter since the entire case of the department is revolving around not communicating the option by the Appellant to the department as per Rule 6 of Cenvat Credit Rules, 2004 and therefore in the peculiar facts of this case, I allow the Appeal filed by the Appellant by way of remand to the First Appellate Authority with direction to decide the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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