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TMI Blog2018 (9) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... proportionate credit on the input - Sulphur and other inputs and have reversed the proportionate credit on the basis of turnover of exempted goods and dutiable goods, which fact is not disputed and has been recorded in the SCN. The appellant has already reversed the proportionate amount under Rule 6(3)(2) of the CCR, they are not required to reverse the CENVAT credit - Appeal allowed - decided in favor of appellant. - Excise Appeal No.51567/2017-EX(DB) - Final Order No.52797/2018 - Dated:- 8-8-2018 - Shri Anil Choudhary, Member (Judicial) And Shri Bijay Kumar, Member (Technical) For the Appellant : Shri A.K. Prasad, Advo For the Respondent : Shri M.R. Sharma, AR ORDER Per Anil Choudhary: The issue in this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k the categorical stand that they are not required to reverse any amount under the provisions of Rule 6(3)of CCR 2004. 3. Thereafter, there was an amendment in the Cenvat Credit Rules, particularly in Rule 6 w.e.f. 1st March, 2015 by inserting Explanation 1 2 in sub-rule (1) of Rule 6. The said explanations are reproduced as follows:- Explanations 1. For the purposes of this Rule, exempted goods or final products as defined in clauses (d) and (h) of Rule 2 shall include non-excisable goods cleared for a consideration from the factory. Explanation 2.- Value of non-excisable goods for the purposes of this Rule, shall be the invoice value and where such novice value is not available, such value shall be determined by using rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r rely on the ruling of Hon ble Supreme Court in Pushpam Pharmaceuticals Company versus CCE, Bombay 1995 (78) ELT 401 (SC), whereby he refers to para-4 of the said judgement, which is reproduced herein below : 4. Section 11A empowers the Department to re-open proceedings if the levy has been short-levied or not levied within six months from the relevant date. But the proviso carves out an exception and permits the authority to exercise this power within five years from the relevant date in the circumstances mentioned in the proviso, one of it being suppression of facts. The meaning of the word both in law and even otherwise is well known. In normal understanding it is not different that what is explained in various dictionaries unl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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