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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 ..... appeal against the impugned order wherein demand of Rs. 3,92,916/- has been confirmed under Explanation 1 to Rule 6 (1) of Cenvat Credit Rules, 2004 along with penalty. 2. The facts of the case are that the appellant is manufacturer of poly films. To manufacture poly films, the appellant required plastic granules and certain chemicals in barrel. After taking out the raw material, the bags ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took the support of the decision of the Hon'ble Apex Court in the case of CCE Vs. West Coast Industrial Gases Ltd. - 2003 (155) ELT 11 (SC). 4. On the other hand, ld. DR supported the impugned order and submits that the decision of the Hon'ble Apex Court in the case of West Coast Industrial Gases Ltd. (supra) is not applicable to the facts of this case as the explanation to Rule 6(1) has been in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Rules, 2002, on the ground that the said inputs are used in the manufacture of goods cleared without payment of duty under the provisions of that rule." 7. 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 appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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