TMI Blog2019 (5) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... This issue has been considered by this Tribunal in the case of M/S GUJARAT INFRAPIPES PVT. LTD. VERSUS COMMISSIONERS OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX-VADODARA-II [ 2016 (1) TMI 268 - CESTAT AHMEDABAD] where it was held that Once, the appellant have foregone the proportionate cenvat credit in respect of input services used in or in relation of the manufacture of exempted final product, they have to be treated as complied with the provisions of sub Rule (3) of Rule 6 and hence, there cannot be any demand of amount under Rule 6(3) (b). Thus the appellant is not required to pay 10% of the value of exempted goods and the payment made equal to the cenvat credit is the sufficient compliance of amended Rule 6 retrospectively - appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omplied with, therefore, the Revenue s appeal does not sustain. He placed reliance on the following judgments: 2016 (1) TMI 268 Gujarat Infrapipes Pvt. ltd. 2017 (349) ELT 18 CCE vs IVP Ltd. 2015 (40) STR IPCA Laboratories Ltd. 2015 (11) TMI 372 0 M/s Hydas (India) Pvt. Ltd. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the period in this case is covered by the amendment in Finance Act 2010 whereby rule 6 was retrospectively amended. Accordingly, the appellant as per the said amendment was required to reverse only proportionate credit attributed to the exempted goods which they have admittedly rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be calculated as per the formula prescribed in Rule 6(3A). By Finance Act, 2010, the above provisions were made retrospectively applicable. Hon ble Gujarat High Court in case of Sh. Rama Multitech Ltd. vs UOI reported in 2011 (267) ELT 153 Guj = 2011-TIOL-940-HC-AHM-CX has held that even if a separate account have not been maintained, in view of retrospective amendment by Finance Act, 2010, a manufacturer using common inputs in or in relation to manufacture of dutiable as well as exempted final product would be entitled to reverse the proportionate cenvat credit. In view of this position, during the period of dispute the option of paying an amount equal to 10% of the sale value of the exempted goods cannot be forced upon the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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