2017 (5) TMI 41

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.... ORDER Per Devender Singh The appellant 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 reg....

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....d hence the appellant had no option but to pay 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 appell....

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....ages (P) Ltd vide Final Order No. A/61480/2016-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 ac....

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....ectively as it relates to a procedural as it has been held by the 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 ma....