9911796707
TMI Blog2024 (1) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... xcisable and no excise duty is paid - non-maintenance of separate records - applicability of Rule 6(3) of the CCR - HELD THAT:- This issue is no longer res integra and in the case of M/S GHANKUN STEELS PRIVATE LIMITED. VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE, RAIPUR. [ 2019 (5) TMI 1998 - CESTAT NEW DELHI] , it has been held by this Tribunal that the Respondent need not deposit the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeal) whereby the order in original passed by the Additional Commissioner has been set aside and assessee s appeal was allowed is challenged by the Revenue in this appeal. 2. The brief facts of the case are that the respondent assessee manufactures sponge iron and avails cenvat credit on the inputs and input services used in its manufacture. During the process of manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th those in another show cause notice dated 03.12.2018 were confirmed by the Additional Commissioner in his order dated 26.03.2019. Aggrieved, the respondent appealed to the Commissioner (Appeals) who, by the impugned order, set aside the demand along with interest and penalty. Revenue is aggrieved by this order of Commissioner (Appeals) and filed this appeal. 3. None appeared on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asserts that in view of the above explanation, if no excise duty is payable on the iron ore fines and even if the iron ore fines were not excisable at all, Rule 6 applies and, accordingly, the respondent was required to maintain the separate records as per Rule 6(1) for the inputs used in the manufacture of dutiable and exempted/non-excisable goods. Since the respondent had failed to do so it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egra and in the case of Ghankun Steel by final order dated 23.05.2019, it has been held by this Tribunal that the Respondent need not deposit the amount equal to 6% under Rule 6(3) of the CCR. 6. The amendment made by way of explanation to Rule 6 makes no difference because the question is not if the goods are non-excisable or excisable but exempted but whether the iron ore fines are manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
