TMI Blog2019 (1) TMI 1919X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out by the Audit party has reversed back the appropriate CENVAT credit of input services which have been availed by them and used for manufacture of exempted items, namely, silver wire falling under chapter sub-heading 7106 9210. Rules 6(3AA) has been inserted vide Notification No. 13/2016-CEX(NT) dated 1.3.2016 wherein it is made clear, that a manufacturer who uses common input services bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The brief facts of the matter are that the respondent-assessee is engaged in manufacture of excisable goods namely, Contact CU, Brass Contact CU and silver wire. The respondent-assessee are clearing the contact CU and brass contact CU products on payment of appropriate Central Excise duty. However, silver wire falling under chapter heading 71069210 is being cleared without payment of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them. A show cause notice dated 30.6.2016 came to be issued to the party, respondent assessee, which have been adjudicated by order dated 09.06.2017 by the Additional Commissioner. The party has preferred an appeal before Commissioner (Appeals) who vide his order No. 160/Central Tax/App II/Delhi /2018 dated 28.2.2018 has set aside the order in original and the appeal of the party was allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A), the Central Excise Officer competent to adjudicate a case based on amount of CENVAT credit involved, may allow such manufacturer or provider of output service to follow the procedure and pay the amount referred to in clause (ii) of sub-rule (3), calculated for each of the months, mutatis-mutandis in terms of clause (c) of sub-rule (3A), with interest calculated at the rate of fifteen per cent. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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