2007 (10) TMI 167

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..... nt 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 er .....

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..... DR on behalf of the revenue submits that it is well t settled that the payment under Rule 57CC of the erstwhile Central Excise Rules, 1944, presently 6(3)(b) of Cenvat Credit Rules, 2002 is not duty and therefore manner of payment of duty as stipulated under Rule 8(1) of Central Excise Rules,2002 is not applicable. He submits that the respondent is liable to pay the amount under Rules 6(3)(b) of .....

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..... axes, 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% .....

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..... xcise and therefore, the Rule 8(1) of Central Excise Rule is not applicable. I find that Explanation-I of Rule 6 provides that the amount shall be paid by the manufacturer by debiting the CENVAT Credit or otherwise. Further, Explanation-II of Rule 6 of Cenvat Credit Rules provides that if the manufacturer fails to pay the said amount, it shall be recovered with interest in the same manner as provi .....

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..... 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 Cred .....

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