TMI Blog2021 (4) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... al basis month wise and also final payment on the completion of the financial year - Rule 6(3) of CCR - HELD THAT:- There is indeed serious error in calculation of the amount to be paid under Rule 6(3). As regard the terms total Cenvat Credit to be considered for the formula as provided under Rule 6 (3A) - It also appears that there is a duplication of demand in as much as Show Cause Notice iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /11300-11307/2021 - Dated:- 31-3-2021 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Vipin Jain, Shri Vishal Agrawal, Shri Roshil Nichani, Mrs. Dimple Gohil, Advocates for the Appellants Shri Ghanshyam Soni, Joint Commissioner (Authorised representative) for the Respondents ORDER RAMESH NAIR In all these appeals the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as on the yearly reversal. Therefore, there is a duplication of demand. It is also their submission that for the purpose of calculating, the revenue has taken total Cenvat Credit which includes the credit exclusively used for dutiable goods/taxable service. It is not correct as only common input/input service credit which were used commonly in dutiable/taxable goods/service should be taken th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is used commonly in dutiable/taxable and exempted goods/services. 4.1 We prima facie find that there is indeed serious error in calculation of the amount to be paid under Rule 6(3). As regard the terms total Cenvat Credit to be considered for the formula as provided under Rule 6 (3A), the various judgments were cited by the learned counsel. It also appears that there is a duplication of dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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