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TMI Blog2018 (2) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... nation to Rule 6(1) of Cenvat Credit Rules 2004 - Held that: - The provision of Rule 6 are applicable where the assessee is manufacturing dutiable as well as exempted goods - The appellant is not manufacturing these bags or barrels, therefore, Rule 6(1) or explanation thereto is not applicable to the facts of this case - appeal allowed - decided in favor of appellant. - E/51856/2017-SM - A/50554/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the appellant is required to pay an amount equal to 6% of the value of said goods in terms of explanation to Rule 6(1) of Cenvat Credit Rules 2004. The matter was adjudicated, the demands proposed in the show cause notice was confirmed. Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that the provisions of the Rule 6(1) of Cenvat Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein below. (1) The CENVAT credit shall not be allowed on such quantity of input as is used in or in relation to the manufacture of exempted goods or for provision of exempted services or input service as is used in or in relation to the manufacture of exempted goods and their clearance upto the place of removal or for provision of exempted services and the credit not allowed shall be calculat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned the issue whether these bags or barrels can be treated as waste arising out of process of manufacturing or not. It was held by the Hon ble Apex Court that the waste of raw material cannot be treated as a result of manufacturing activity and on that said logic, the Hon ble Apex Court held that as these are not arising out of manufacturing process. Therefore, no provisions of Rule 57F of erstwhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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