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TMI Blog2002 (9) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... Kang, Member (J)]. Heard both the sides. 2. The Appellants had filed this appeal against the Adjudication Order passed by the Commissioner of Central Excise. The Appellants are engaged in the manufacture of cement and clinker and were availing the Modvat credit in respect of explosives used in their mines. A show cause notice was issued to the Appellants to recover an amount of 8% under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacturer of exempted goods. The Appellants also relied upon the Larger Bench decision of the Tribunal in the case of Indian Iron Steel Co. [2002 (143) E.L.T. 442 (Tri.) = 2002 (51) RLT 154] wherein the Tribunal after relying upon the above mentioned Circular remanded the matter to the Adjudicating Authority for deciding the matter afresh. 4. The Revenue submitted that the Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of exempted goods, except in circumstances specified in sub-rule (2). The provisions of sub-rules (2) and (3) of Rule 6 provide as to how to deal with an account for the inputs and credit of duty in cases where the inputs are used in manufacture of both dutiable as well as exempt products. It follows from the provisions that if the manufacturer does not fulfil the requirements of eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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