9911796707
TMI Blog2010 (6) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... Proceedings initiated under Rule 6 of Cenvat Credit Rule, 2004 for denial of credit on inputs used in exempted as well as dutiable final goods. Held that- lower appellate authority first time invoking Rule 15 for imposition of penalty. Prima facie, this found to be incorrect as Rule 6 and 15 operated in different areas, and scope of proceedings could not be enlarged in appeal to prejudice of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in respect of parts at 10% of the value of the same in terms of the provisions of Rule 6 on the ground that modivatable inputs have been used in the manufacture of dutiable as well as exempted products. The Original Adjudicating Authority did not accept the appellant's contention that parts have been cleared on payment of duty and accordingly confirmed the demand in terms of Rule 6 of Modvat Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be made applicable to the entire period. Apart from that learned advocate has strongly argued that the said rule was neither invoked in the show cause notice nor was made the basis for imposition of penalty in the order of the Assistant Commissioner. Clarifying further learned advocate submits that penalty was imposed under the provisions of Rule 15 of Cenvat Credit Rules, which operates in an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit stands wrongly taken by the assessee or wrongly utilized by him, Rule 6(b)(ii) is invocable where an assessee has issued excise invoices on the basis of which the user of the said invoice has taken ineligible benefit. As is seen this rule stands introduced for the first time in the impugned order of the Commissioner (Appeals). It is well settled that scope of the proceedings cannot be en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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