Appellant's 6% Payment u/r 6(3) Reviewed; Rule 6(3D) Overlooked in Exemption Eligibility, Case Remanded.

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....Area based exemption - appellant paid an amount equal to 6% under rule 6(3) of Cenvat Credit Rules, 2004 - It is found that the adjudicating authority has not touched upon rule 6(3D) of the Cenvat Credit Rules, 2004 while deciding the eligibility of the exemption notification no. 30/2004-CE - matter remanded back - AT....