TMI Blog2019 (7) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... unt equal to 6% as provided under Rule 6(3) of Cenvat Credit Rules, 2004 - the provision of sub Rule (3D) was specifically provided under the statute to meet with the situation as existing in the present case. The appellant have reversed or paid the amount in terms of sub Rule (3) of Rule 6, therefore, as per sub Rule (3D), it will amount to not taking of Cenvat credit and when this be so, the condition of N/N. 30/2004-CE stands complied. The demand denying the exemption N/N. 30/2004- CE does not sustain - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 10676 of 2019 - A/11109/2019 - Dated:- 11-7-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) Shri Willingdon Chris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount equal to 6%, as provided under Rule 6 (3) of Cenvat Credit Rules, 2004. He submits that reversing 6% amount as per Rule 6 (3), amounts to nonavailment of Cenvat credit in terms of sub rule (3D) of Rule 6 of Cenvat Credit Rules, 2004. Therefore, even though at the time of receipt of inputs, the appellant claimed Cenvat credit but by reversing 6%, the condition of notification stands complied with. In support of his argument, he placed reliance on the following judgments:- (a) 2016 (338) ELT 614 (Tri.) - Spentex Industries Limited vs. CCE (b) 2000(123) ELT 1110 (Tri.) - Life Long Appliances Limited vs. CCE 2006 (196) ELT A144 (SC) (c) 2015 (327) ELT 281 (Tri.) - Sita Singh Sons Pvt. Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ports Leisure Apparel Limited vs. CCE, Noida 2011 (271) ELT 529 (Tri. Del.) (d) CCE, New Delhi vs. Hari Chand Shri Gopal 2010 (260) ELT 3 (SC) 4. We have carefully considered the submissions made by both sides and perused the record. We find that though the appellant have availed Cenvat credit in respect of inputs used in the manufacture of Polyester Texturised Yarn and cleared under nil rate of duty but it is also a fact that appellant have reversed the amount equal to 6% as provided under Rule 6(3) of Cenvat Credit Rules, 2004. With reference to similar notifications, such condition of non-availment of credit, a specific provision is made by inserting sub Rule (3D) in Rule 6 of Cenvat Credit Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion as pointed out by the ld. Counsel for the appellant even before the introduction of the said sub-rule in 2011. The Tribunal held that payment of amount under sub-rule (3)(i) of Rule 6 will make the assessee eligible for claiming such exemption as the present one. We find the case laws relied on by the ld. Counsel for the appellants clearly support their contention. The decisions of the Tribunal in Life Long Appliances Ltd. (supra), was affirmed by the Hon ble Supreme Court reported at 2006 (196) E.L.T. A144 (S.C.). We find the original authority had fallen in error in not considering the said sub-rule (3D) and relying on explanation (3) of Rule 3. We find the said explanation has no relevance to the facts of the present case in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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