2020 (12) TMI 281

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....ase of M/s Surya Contractors Pvt Ltd vs. CCE & ST, Jalandhar in Final Order No. A/60293/2020 dt. 27.02.2020. Therefore, the application for early hearing be allowed. 2. Considering the submission made by the ld. Counsel for the appellant, we allow the application for early hearing of the appeal and the appeal is to be taken up for disposal today itself with the consent of both sides. 3. The appellant is in appeal against the impugned order wherein the demand has been confirmed under Rule 6(3) of Cenvat Credit Rules, 2004. 4. The facts of the case are that the appellant is a registered contractor and providing Works Contract Service. During the course of audit for the period July, 2012 to June, 2017, it was observed that the appella....

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....ts of the case similar to the facts of the case of M/s Surya Contractors Pvt Ltd (supra), which is not disputed by any side. We have gone through the said decision, wherein this Tribunal has observed as under: "5. Heard both sides and considered the submissions. 6. For better appreciation of the facts of the case and applicable rules, we are incorporating Rule 6 (3) of CCR, 2004 which are as under:- "RULE 6. [Obligation of a manufacturer or producer of final products and a provider of output service]. (3)(a) A manufacturer who manufactures two classes of goods, namely:- (i) non-exempted goods removed; (ii) exempted goods removed; Or (b) a provider of output service who ....