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TMI Blog2018 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ount reversed in terms of Rule 6 (3) (b) from the buyer. This cannot be considered as recovery of amount representing Central Excise duty attracting the provisions of Section 11 D. Held that: - though the clearance documents mentions the amount as CENVAT (BED), it is clearly endorsed that the amount is towards amount payable on exempted products steam in terms of Rule 6 (3) (b). This makes it c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tyrecord fabrics liable to Central Excise duty. They were also availing Cenvat credit on various input services. Some of the final products are cleared by them on stock transfer basis without payment of duty availing exemption under Notification No. 6/2002-CE dated 01.03.2002. Since the appellants did not maintain separate accounts while availing Cenvat credit on common inputs and services, they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyer. This cannot be considered as recovery of amount representing Central Excise duty attracting the provisions of Section 11 D. She relied on the Circular dated 16.05.2008 of the Board and as per the decision of the Tribunal in Unison Metals Ltd. Vs. CCE, Ahmedabad - 2006 (4) STR 491 (Tri.-LB). 5. The LD. AR contested the appeal on the ground that the invoices issued by the appellant cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Unison Metals Ltd. (supra), categorically held that the amount already deposited under Rule 57 C C of the CCR, cannot be brought under Section 11 D. The amount stands already paid to the Revenue and no amount is retained attracting Section 11 D in such situation. We note that the provisions of Rule 6 (3) (b) are similar to erstwhile Rule 57 C (c). The Board s circular dated 16.05.2008 also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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