2017 (7) TMI 713

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....nt ORDER Per: S. K. Mohanty The issue involved in both the appeals are identical. Accordingly, the same are taken up for hearing together and a common order is being passed. 2. Denial of Cenvat credit under Rule 6 of the Cenvat Credit Rules, 2004 on the inputs used in the manufacture of Dry Battery Cells is the subject matter for present dispute. 3. Brief facts of the case are that ....

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....uired to reverse the cenvat credit attributable to inputs used in the manufacture of exempted goods. The authorities below have confirmed the demand under Rule 6 ibid read with Rule 14 ibid. 4. The Ld. Advocate appearing for the appellant submits that waste batteries cannot be considered as exempted goods in terms of Rule 2(d) ibid inasmuch as the said goods are neither exempted from the whole ....

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.... both dutiable and exempted goods is contained in Rule 6 of the Cenvat Credit Rules, 2004. Under the said rule, the manufacturer is not permitted to take cenvat credit on the inputs used in the manufacture of exempted goods. Sub-rule (2) of Rule 6 mandates that where a manufacturer manufactures both dutiable and exempted goods and used common input for manufacture of such two types of goods, then ....

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....te batteries are not exempted from payment of duty, the embargo created in Rule 6 of the said rules will not be applicable for payment of amount/ reversal of cenvat credit in the generation of the waste batteries. Further, I also find that the Ld. Adjudicating Authority and the Commissioner (Appeals) in the subsequent period have also held that the appellant is not required to reverse the cenvat c....