TaxTMI 
TaxTMI 
2012 (2) TMI 438
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....puts used in the manufacture of dutiable products and exempted products and for that reason, they had to pay 10% of the value of exempted products under provisions of Rule 6(3) of Cenvat Credit Rules. The rate of payment under Rule 6(3) for a part of the period was only 5%. 2. A notice was issued for recovery of amount as prescribed under Rule 6(3)(b) of Cenvat Credit Rules, 2004 has been adjudicated confirming demand of Rs. 95,51,744/- for the period 1-4-2008 to 31-3-2010 along with interest. Further a penalty equal to the said amount is imposed under Rule 15 of Cenvat Credit Rules, 2004. Aggrieved by the order, the appellants have filed this appeal. 3. The contention of the appellants is that they did not take Cenvat credit in....
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....; 11. Amount payable in terms of Rule 6(3)(ii) Rs. 52,73,783/- Rs. 15,86,706/- 12. Cenvat short taken Rs. 2,76,725/- Rs. 5,58,199/- 4. The appellants claim that they are eligible for Cenvat credit which they have not taken as calculated above and shown in 12th row. They point out that there is no basis at all for demanding any short paid amount from them. 5. It is also argued that the Commissioner has not extended the benefit of retrospective amendment made in Rule 6 of the Cenvat Credit Rules, 2004 by Section 73 of the Finance Act, 2010 while deciding the matters for the period 1-4-2008 to 30-9-2009. 6. They also argue that this is a case where they have been furnishing the required....
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....rest of the inputs/input services, they left a certain amount of Cenvat credit of input/input service un-utilized presumably on the basis that those inputs have been used in the manufacture of exempted products. Further, in any opinion, it is impossible to co-relate the quantity of inputs consumed in the manufacture of finished goods especially when the party was manufacturing a number of varieties of exempted/dutiable final products in the only furnace and were maintaining single RG-I Register, and that too by making entries in the units 'dozens/sets' whereas the inputs were being received, issued and accounted for in unit kgs. They were also having no record showing the co-relation with the weight of the material used in say one dozen of ....