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TMI Blog2020 (3) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... xamined at the original level for proper appreciation, as to whether, the requirement of erstwhile Rule 6(2) (effective upto February 2008) and the amended provisions incorporated thereafter under the CENVAT statute would be applicable and whether the subsequent amendment took place in the CENVAT statute consequent to the introduction of the Finance Act, 2010 would have any application for deciding the issue. Appeal allowed by way of remand. - Central Excise Appeal No. 2648 of 2010 - A/30576/2020 - Dated:- 19-2-2020 - HON BLE Mr. S.K. MOHANTY, MEMBER (JUDICIAL) AND HON BLE Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri B. Venugopal, Advocate for the appellant. Shri C. Mallikharjun Reddy, Superintendent/AR for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rule 6(3)(b) of the CENVAT Credit Rules, 2004 shall not be applicable in the case of the appellant for payment of an amount equal to 10% of the sale price of exempted goods. He further submits that the CENVAT Credit attributable to the disputed inputs used in the manufacture of exempted final products was reversed by the appellant. Hence, he submits that under the CENVAT statute, no separate demand can be confirmed in view of the fact that the appellant had already reversed the CENVAT Credit on inputs used for exclusive manufacture of exempted final product. 4. On the other hand, the Ld. Departmental Representative appearing for the Revenue reiterates the findings recorded in the impugned order. He further submits that since the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uent amendment took place in the CENVAT statute consequent to the introduction of the Finance Act, 2010 would have any application for deciding the issue. However, we are not expressing any opinion at this juncture with regard to the applicability of the provisions of CENVAT statute more specifically Rule 6 and the sub-rules made there under as also the retrospective amendment of Rule 6 under the Finance Act, 2010. The original authority while considering the issue afresh should examine the statutory provisions in detail and also the judicial pronouncements by different forums on the subject to be relied upon by both sides. 7. In view of the above, by setting aside the impugned order, we allow the appeal by way of remand to the original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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