2012 (9) TMI 919

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....they were using common Cenvated input for manufacture of goods cleared on payment of duty and the goods cleared by availing full duty exemption and were not maintaining separate account and inventory of inputs meant for dutiable and exempted final products, in accordance with the provisions of Rule 6(3)(b) of Cenvat Credit Rules, 2004, they paid an amount equal to 10% of the sale value of the goods under the mistaken belief that the provisions of Rule 6(1), (2) and (3) are applicable. The amount had been paid through cenvat credit and the amount paid was Rs. 9,80,354/-. Subsequently, when they realized that in view of the provisions of Rule 6(6) of Cenvat Credit Rules, in respect of the supplies made against international competitive biddin....

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....d that in term of the provisions of sub-rule (6) of Rule 6 of the Cenvat Credit Rules, 2004, in respect of the goods supplied against international competitive bidding by availing full duty exemption under Notification No. 6/2006-C.E. (serial No. 91), the provisions of sub-rules (1), (2), (3) and (4) of Rule 6 ibid are not applicable; that the appellant wrongly reversed the Cenvat credit amount of Rs. 9,84,354/- under Rule 6(3)(b) which they were not required to reverse and as soon as the appellant came to know about this, they informed the Department for permitting the recredit; that subsequently, on January, 2009 they also informed the Department that they were going to take the recredit of this amount; that accordingly, when there was no....