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TMI Blog2015 (8) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... h dutiable as well as exempted goods are manufactured in the factory of the manufacturer. In the present case, printed plastic laminates manufactured by the appellant is not confirming to the definition of ‘exempted goods’ as per the definition contained in Rule 2(d) of the said Rules. Since the appellant is engaged only in the manufacture of dutiable goods, I am of the view that the embargo created in Rule 6 of the said Rules regarding payment of 10% of the price of exempted goods shall not be applicable and as such, the duty demand confirmed by the authorities below are not justified - since printed plastic laminates cannot be considered as exempted goods, I am of the considered view that the inputs used in or in relation to manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (printed plastic laminates) as provided under Clause (b) of sub-Rule (3) of the Rule 6 of the Cenvat Credit Rules, 2004. The Show Cause proceedings initiated by the Department culminated in the adjudication order dated 23.12.2008, wherein an amount of ₹ 17,80,773/- was confirmed under Rule 6(3)(b) ibid along with interest and also equal amount of penalty was imposed under Rule 15 ibid on the appellant. In appeal, the Commissioner (Appeals) vide the impugned order has upheld the order passed by the Adjudication Authority. Hence, the present appeal is before this Tribunal. 2. The Ld. Consultant Sh. SD Gaur appearing for the appellant submits that confirmation of demand under Rule 6 of the Cenvat Credit Rules is not proper inasmuc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard to the submission of the Department that since printed plastic laminates are not arising out of any manufacturing process and thus, the appellant is required to reverse the cenvat credit on inputs commonly used in manufacture of the said goods as well as other excisable goods manufactured in the factory, I find that the said stand of the Department has no legal sanctity inasmuch as printed plastic laminates first of all is not an exempted excisable goods as per the definition provided in the said Rules. Further, even assuming that the said goods is not arising out of any manufacturing process, since other goods i.e. other laminated plastic pouches, printed propeline labels and printed paper and paper board manufactured by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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