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TMI Blog2017 (9) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (Technical) Shri Atul Gupta Ms. Natasha Sarkar, Advocates for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per : Anil G. Shakkarwar Present appeal is directed against Order-in-Appeal No. GZB-EXCUS-000-APP-0391-15-16 dated 30/03/2016 passed by Commissioner (Appeals) Central Excise Customs, Meerut-II at Noida. 2. Brief facts of the case are that the appellant were engaged in the manufacture of a number of excisable goods falling under various chapters of First Schedule of Central Excise Tariff Act, 1985, as well as a number of exempted products. They were also availing facility of Cenvat credit. The appellant through their letter dated 04/03/2014 informed the Jurisdictional Range Supe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the common Order-in-Original dated 29/06/2015. The original authority has held that the appellant did not follow the procedure provided in sub Rule (3A) of Rule 6 of the Cenvat Credit Rules. Therefore, they were not eligible for the same Cenvat credit and confirmed the demand and imposed equal penalty. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The Learned Commissioner (Appeals) vide his impugned order dated 30.03.2016 has held that the procedure followed by the appellant was not covered by any provisions of Cenvat Credit Rules. He also held that appellant failed to maintain separate account as mentioned in Sub-rule (3A) of Rule 6 of the Cenvat credit Rules and in such a situation the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of excisable goods and therefore, under Sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 appellant were entitled for said Cenvat credit. Had there been a case, whether appellant had availed entire Cenvat credit of common input services which were going both into the manufacture of excisable and non-excisable goods, in other words- had appellant availed Cenvat credit attributable to both excisable goods as well as exempted goods then the question of examination for invocation of Sub-rule 2, 3 3A of said Rule 6 could have arisen. Since the appellant had availed such Cenvat credit which was attributable to excisable goods, the situation is covered by the Sub-rule (1) of Rule 6 of the Cenvat Credit Rules, 2004. Therefore, I h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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