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TMI Blog2015 (3) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... ir factory for further manufacture of their other products. In addition, they are also buying molasses from other manufacturer availing cenvat credit on the same and using molasses in the production of certain final products. In the Budget 2002, the Cenvat Credit Rules were amended and the provisions of Rule 6 were amended with reference to ethyl alcohol falling under Chapter Heading 22.04 to the extent that the manufacturer who manufactures dutiable as well as exempted final products using the same inputs, will be required to pay an amount equal to the cenvat credit attributable to the inputs used in the manufacture of exempted final products. The appellant did not follow the said Rule for the inputs received before 1.3.2002 but reversed 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, reiterated the findings in the impugned order and submitted that w.e.f. 1.3.2002, the scheme relating to obligation of a manufacturer of dutiable and exempted goods was amended and as per the new Rule, they are required to pay an amount equal to the cenvat credit attributable to the inputs used in or in relation to the manufacture of such final products at the time of their clearance from the factory. The learned AR also submitted that this obligation came into effect on 1.3.2002 and the date of receipt of the inputs or the credit taken is irrelevant for determination of the issue. 4.1 As far as the miscellaneous application is concerned, the learned AR stated that none of these claims were made in reply to the show cause notice or be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer shall pay an amount equal to eight per cent, of the total price, excluding sales tax and other taxes, if any, paid on such goods, of the exempted final product charged by the manufacturer for the sale of such goods at the time of their clearance from the factory. Explanation I - The amount mentioned in conditions (a) and (b) shall be paid by the manufacturer by debiting the CENVAT credit or otherwise. Explanation II. - If the manufacturer fails to pay the said amount, it shall be recovered along with interest in the same manner, as provided in rule 12, for recovery of CENVAT credit wrongly taken." 5.1 It would be seen that in the case of a manufacturer who is manufacturing the dutiable as well as exempted goods, he has an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit on inputs. We do not consider it necessary to even discuss the various case laws mentioned by the learned counsel for the appellant. 6. The next contention of the appellant is relating to the benefits for the goods cleared for export under bond or used for captive consumption. The appellant is also claiming that there have been certain mistakes in the computation. We find that all these claims have been made for the first time at the Tribunal stage. These claims were never made before the original authority or the first appellate authority. However, in the interest of justice, we allow the said miscellaneous application. However, the matter is remanded back to the original authority to examine these claims of the appellant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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