2018 (2) TMI 1312

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....e case are that the appellant were engaged in manufacture of excisable goods, namely, Face Veneer, Core Veneer, Plywood and Sawn Wood. During the scrutiny of the returns, it was observed that the appellant during February, 2011 to October 2011 had though used common input, namely, wooden logs on which cenvat credit of SAD was availed, used the said input in the manufacture of finished goods and also exempted goods but failed to maintain separate records for consumption of inputs in the manufacture of dutiable goods and exempted goods and also failed to discharge 6% of the value of the exempted goods under Rule 6(3) of Cenvat Credit Rules, 2004. Demand notice was issued to them on 29.11.2013 for recovery of the said amount with interest and ....

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....as a by-product during the course of manufacture of the finished goods as held in the impugned order. 4. Ld. AR for the Revenue reiterated the grounds of appeal. Further, he has submitted that since these goods are emerging during course of manufacture and has a commercial value, therefore, these products being exempted from payment of duty hence Rule 6(3) of Cenvat Credit Rules, 2004 has been rightly invoked in the present case. Further, he has submitted that the wooden rollers, in any case, are distinct product, should be subjected to the Provisions of Rule 6(3) of Cenvat Credit Rules, 2004 as held by the Ld. Commissioner (Appeals). 5. Heard both the sides and perused the records. 6. We find that in the impugned order Ld. Commissioner ....