9911796707
TMI Blog2007 (10) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal is as to whether an amount equal to eight per cent of the value of the exempted goods under the provisions of Rule 6(3)(b) of Cenvat Credit Rules, 2002, would be payable at the time of clearance from the factory or at the end of the month, as per Rule 8(1) of Central Excise Rules, 2002. The Assistant Commissioner of Central Excise observed that the payment under Rule 6(3)(b) of Cenvat Credit Rules, 2002 - Rule 57CC of erstwhile Central Excise Rules, 1944 is not a duty and therefore, the respondent has to pay the amount at the time of clearance from the factory and they are liable to pay interest for late payment as fortnightly/monthly basis as per Rule 8(1) of Central Excise Rules, 2002. He confirmed the recovery of interest und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted goods are other than those described in condition (a), the 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 ex empted final product charged by the manufacturer for the sale of such goods at the time of their clearance from the factory" 5. The contention of the learned DR is that the manner of payment of the amount under Rule 6(3)(b) has been mentioned in the Rule itself. He submits that according to Rule 6(3)(b), the manufacturer shall pay an amount equal to 8% of the value of exempted final products "at the time of their clearance from the factory". So, Rule 8(1) of Central Excise Rules cannot be invoked. On plain reading of Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. The Hon'ble Supreme Court in the case of Management, Pandiyan Roadways Corp. Ltd. v. N. Balakrishnan [2007 (7) SCALE 758] observed that while construing a statute of this nature, the context plays an important role. Interpretation of a statute would also depend upon the fact situation obtaining the case. In the present case, it appears that there is no provision for manner of payment of the amount under Rule 6(3)(b) in CENVAT Credit Rules. So, the provisions of Rule 8(1) of Central Excise Rules would be construed for manner of the payment of the amount under Rule 6(3)(b) of CENVAT Credit Rules. 7. In view of the above discussion, I find that the respondent rightly paid the amount under Rule 6(3)(b) of CENVAT Credit Rules in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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