2021 (4) TMI 669

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....ash, Advocate Present for the Respondent:Shri Vijay Gupta, AR ORDER The appellant is in appeal against the impugned order wherein the demand under Rule 6(3) of Cenvat Credit Rules, 2004 has been confirmed on account of non reversal of Cenvat credit on exempted goods cleared by them without maintaining separate account of inputs and input services used in manufacturing of exempted as well ....

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....18 by invoking the extended period of limitation for demand of duty under Rule 6 (3) of Cenvat Credit Rules, 2004 for the period November, 2015 to March, 2017. The matter was adjudicated and demand was confirmed against the appellant. Against this said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the appellant is manufacturing dutiable goods and some clearanc....

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....herefore, they are required to maintain separate accounts for inputs/input services otherwise they are required to reverse Cenvat credit taken on inputs/input services used for manufacture of exempted goods failing which they are required to pay an amount of 6% or 7% of the value of goods cleared without payment of duty. He further submits that if audit would not have been conducted, the evasion o....

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....way of Notification No.10/1997 dt.1.3.1997, (amended) to specified buyer of the goods if those buyers fulfil condition of the said notification. Buying goods from the appellant under Notification No.10/1997 dt.1.3.1997 without payment of duty does not change the character of the goods as exempted goods. In that circumstance, I hold that Rule 6(3) of Cenvat Credit Rules are not applicable to the fa....