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TMI Blog2019 (5) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... h for availing exemption under the said Notification. CBEC in its Circular No. 845/03/2017 CX dated 01/02/2007 and 858/10/07- CX dated 8.11.2007 relied upon by Commissioner(Appeal), is not applicable on account of the fact that the Rule, 6(3D) of the credit Rule was inserted with effect from 01/04/2007 vide Notification No 3/11-CE(NT) dated 01/03/11. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 60577 of 2018 - A/60394/2019-EX[DB] - Dated:- 21-2-2019 - Shri Ashok Jindal, Member (Judicial) And Shri Bijay Kumar, Member (Technical) Shri B L Narsihman And Shri Amrinder Singh, Advocates for the appellant Shri Tarun Kumar, Authorised Representative for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department issued the Show Casue Notice to the appellant which culminated into the confirmation of demand by Ld. Adjudicating Authority which was also uphold by the Ld. Commissioner (Appeal) in the impugned order, but for the extended period of demand. However, the penalty equal to demand for normal period was imposed under Section 11 AC of the Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2004 without giving any finding on that. 3. Ld. Counsel, on behalf of the appellant, submits that in terms of Rule 6 (3D) of Credit Rules, with effective from 01/04/11, the payment of equal amount under Rule 6(3) of the Rule ibid, shall be deemed to be Cenvat Credit not taken for the purpose of exemption, wherein und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(3) (i). We find the appellants claim on the applicability of sub-rule (3D) of Rule 6 is legally sustainable. The said sub-rule provides for a deeming provisions to the effect that payment of amount under sub-rule (3) should be considered as credit not taken for the purpose of such exemption notification. The appellant s case is covered by the said provision as pointed out by the Ld. Counsel for the appellant even before the introduction of the said sub-rule in 2011. The tribunal held that payment of amount under sub-rule (3)(i) of Rule 6 will make the assessee eligible for claiming such exemption as the present one. We find that case laws relied on by the ld. Counsel for the appellants clearly support their contention. The decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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