2024 (5) TMI 665

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....two wheeler cycle (e-bikes) and parts thereof; the e-bikes are chargeable to duty under Section 4 of the Central Excise Act, 1944 and the parts thereof are chargeable to duty under Section 4A ibid in terms of the Notification No. 49/2008-CE (NT) dated 24.12.2008 as amended; the inputs used in the manufacture of both e-bikes and parts thereof are common; the e-bikes were exempted from the whole of duty of excise vide Notification No. 25/2008-CE dated 29.04.2008; however, the e-bikes parts continued to be chargeable to duty under Section 4A ibid. Further, the packing, re-packing, labelling, re-labelling of the container etc was deemed to be manufactured under Section 2(f)(iii) of the Central Excise Act, 1944. The Revenue was of the opinion th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nufacture of both the dutiable and exempted goods are common and the appellant was not maintaining separate accounts; therefore, in terms of Rule 6(3)(i) of the Cenvat Credit Rules, 2004, the appellant was paying an amount equal to 10% or 5% as the case may be on the value of exempted goods. 3.3 The learned Counsel further submits that the instant case of the appellant is covered by Rule 6(3) of the Cenvat Credit Rules, 2004 and not by the Rule 11(3) of the Cenvat Credit Rules, 2004. 3.4 The learned Counsel further submits that on the same issue, the Department had issued the show cause notices dated 27.04.2009, 27.05.2009 and 30.04.2010; all the show cause notices travelled up to the Tribunal and this bench of the Tribunal vide Final Ord....