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TMI Blog2018 (9) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... the said rule is not applicable in the present case, because in the present case Cenvat credit is not availed by virtue of the provisions of said Rule 3 of Cenvat Credit Rules, 2004 but it is availed by virtue of Rule, 16 of Central Excise Rules, 2002 where there is a deeming provision that such goods shall be deemed to be inputs - appeal allowed - decided in favor of appellant. - APPEAL Nos.E/7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Cenvat credit amounting to ₹ 1,71,179/-. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Ayurvedic proportion called 'Chyawanprash'. During the manufacture of said product 'Amla Pisthi' which is agricultural product is produced. Agricultural produce Amla is a seasonal crop and therefore, Amla Pisthi is required to be stored. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e imposed by the Original Adjudicating Authority. On preferring appeals, the learned Commissioner (Appeals) rejected the appeals. Therefore, appellant is before this Tribunal. 3. Heard the learned Counsel for appellant. He has submitted that the credit was availed by them under Rule 16 of Central Excise Rules, 2002. He has further stated that under Sub-rule (1) of Rule 16 of Central Excise Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Rule 16 in place of Rule 4 of Central Excise Rules, 2002. 4. Heard the learned A.R. for revenue who has supported the impugned orders. 5. Having considered the rival contentions and on perusal of records, I find that the said Rule 3 of Cenvat Credit Rules provides for baring the appellant from taking Cenvat credit of duty paid by availing the benefit of exemption under Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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