TaxTMI 
TaxTMI 
2017 (5) TMI 41
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....ant has filed this appeal against the Order-in-Appeal No. 452/BK/GGN/11 dated 31.10.2011 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2. Brief facts of the case are that the appellant is engaged in the manufacture of paper and paper-board of different types falling under Chapter 48 of the Central Excise Tariff and are registered with the Central Excise. They are ava....
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....y 10% of the amount pertaining to exempted goods. The demand has been confirmed by the adjudicating authority alongwith interest and penalty of Rs. 1 lakh has been imposed. The order of the adjudicating authority has been upheld by the Commissioner (Appeals). Aggrieved by the same, the appellant is before this Tribunal. 3. Ld. Advocate for the appellant submits that the exercise of the option is ....
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....EX[DB] dated 26.09.2016; and Saint-Gobain Gyproc India Ltd. vs. CCE, Rohtak vide Final Order No. A/60162-60163/2017 dated 18.01.2017 has held that when the cenvat credit attributable to the exempted goods has been reversed, there can be no demand under Rule 6(3). 4. Ld. AR for the Revenue submits that the appellants were not keeping the separate account and the option should have been exercised o....
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....Tribunal in the case of Foods, Fats and Fertilizers Ltd. (supra), in which it is held as under: "10.................We also take note of the fact that the Rule 6 of the Cenvat Credit Rules had been amended by introducing Rule 6(3A) with effect from 1-4-2006 permitting reversal of credit attributable to be worked out in a manner prescribed. The learned Advocate expatiated much on substantive and ....