2017 (9) TMI 1244

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....nt after availing CENVAT credit on common inputs and input services. 3.1 It is the case of the Revenue in the show-cause notice and as confirmed by the lower authorities, that the appellant had availed CENVAT credit on common inputs and input services and had not maintained separate records, hence has to reverse 10% of the value of the exempted goods cleared (undisputed fact). While it is the case of the appellant that as per provisions of Rule 6(3A) of the CENVAT Credit Rules, they exercised the option for reversal of proportionate CENVAT credit attributable to the inputs and input services utilized for manufacturing of exempted goods and they have done so before the period mentioned in the said CENVAT Credit Rules, which is 30.6.2009. 4....

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.... credit as per Rule 6(3A) of the CENVAT Credit Rules, 2004. 6.1 On the factual matrix, since there is no denial that the appellant had reversed the proportionate CENVAT credit in time as provider, I find that the ratio of the Division Bench of the Tribunal in the case of Cranes and Structural (supra), will squarely apply to the case in hand, wherein it has been held that provisions of Rule 6(3A) are procedural in nature and if they are compiled subsequently within the time, should be held as compliance of the provisions of CENVAT Credit Rules. I reproduce the said ratio. "4.1 On analysis of Rule 6(3A), I find that while exercising the option, the manufacturer of goods or the provider of output service shall intimate in writing to the Depa....