TaxTMI 
TaxTMI 
2020 (9) TMI 787
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....as contended that for the purpose of reversal of credit, total Cenvat credit available in the books of accounts should be considered for reversal as per the formula prescribed in Rule 6(3A) ibid and not the Cenvat credit attributable to the input/input services used for manufacture of dutiable goods, as claimed by the appellant. 2. Learned Advocate appearing for the appellant submits that the issue arising out of the present dispute is no more res integra in view of the decision of this Tribunal in the case of appellant itself, reported in 2019 (28) G.S.T.L. 96 (Tri.-Ahmd.) 3. Heard both sides and perused the records. 4. I find that issue arising out of the present dispute regarding determination and payment of amount as per the fo....
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....dutiable goods. If the interpretation of the Revenue is accepted, then the Cenvat credit of part of input service even though used in the manufacture of dutiable goods, shall stand disallowed, which is not provided under any of the Rule of Cenvat Credit Rules, 2004. 9. An amendment made in Rule 6(3A) by Notification No. 13/2016-C.E. (N.T.), dated 1-3-2016. The amended sub-rule (3A) of Rule 6 of Cenvat Credit Rules, 2004 is reproduced below :- Sub-rule (3A) as per Notification No. 13/2016-C.E. (N.T.), dated 1 Mar., 2016 (d) for sub-rule (3A), the following sub-rule shall be substituted, namely :- "(3A) For determination of amount required to be paid under clause (ii) of sub-rule (3), the manufacturer of go....
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.... (iv), namely :- (i) the amount of CENVAT credit attributable to inputs and input services used exclusively in or in relation to the manufacture of exempted goods removed or for provision of exempted services shall be called ineligible credit, denoted as A, and shall be paid; (ii) the amount of CENVAT credit attributable to inputs and input services used exclusively in or in relation to the manufacture of non-exempted goods removed or for the provision of non-exempted services shall be called eligible credit, denoted as B, and shall not be required to be paid; (iii) credit left after attribution of credit under sub-clauses (i) and (ii) shall be called common credit, denoted as C and calculated as, - C = T....
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....vice shall be able to attribute provisionally and retain credit of B and G, namely, eligible credit and eligible common credit and shall provisionally pay the amount of credit of A and D, namely, ineligible credit and ineligible common credit; (vi) where manufacturer or the provider of the output service fails to pay the amount determined under sub-clause (i) or sub-clause (iv), he shall be liable to pay the interest from the due date of payment till the date of payment of such amount, at the rate of fifteen per cent. per annum. 10. From the above it can be seen that when anomaly was noticed, the Government has substituted the sub-rule (3A). The legislators very consciously substituted the Rule with intention to give a cla....