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TMI Blog2022 (8) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal has been filed by Bodal Chemicals Ltd. against order demanding reversal of Cenvat Credit on empty drums and barrels cleared by them. 02. Learned counsel for the appellant pointed out that they bring their raw material in barrels and drums and after using the raw material, the empty barrels and drums are cleared on sale from their premises. He pointed out that the revenue is seeking reversal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f rule 6(3) of Cenvat Credit Rules, 2004. On the identical issue this Tribunal has passed the following order in the case of Banco Gasket I Ltd "4. I have carefully considered the submissions made by both the sides and perused the records. I find that the Show Cause Notice was issued demanding the amount equal to 6% of the value of packaging material cleared by the appellant. The said packaging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion contained in the Excise Act and the rules made there under." On plain reading of the above explanation, I find that as per explanation (1) only goods which are defined under clause (d) and (h) of Rule 2 could be covered for the purpose of demand under Rule 6(3), for ease of reference clause (d) and (h) of Rule 2 are reproduced below:- (d) "exempted goods" means excisable goods which are exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll either under Sub-clause (d) or sub-clause (h) of Rule 2 of Cenvat Credit Rules, 2004. As regard explanation (2), it is only for the purpose of value of the non-excisable goods to calculate the payable amount under Rule 6(3). Since the goods does not fall under the explanation (1), explanation (2) will obviously not be applicable therefore, the charges made in the Show Cause Notice are not tenab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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