{"id":205137,"date":"2018-11-14T17:45:58","date_gmt":"2018-11-14T12:15:58","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=205137"},"modified":"2018-12-19T12:26:52","modified_gmt":"2018-12-19T06:56:52","slug":"exemption-from-payment-of-excise-duty-must-be-followed-by-a-reversal-of-6-of-the-value-of-exempted-goods-or-maintenance-of-separate-account-of-inputs-and-credits","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/11\/14\/exemption-from-payment-of-excise-duty-must-be-followed-by-a-reversal-of-6-of-the-value-of-exempted-goods-or-maintenance-of-separate-account-of-inputs-and-credits\/","title":{"rendered":"Exemption from payment of excise duty must be followed by a reversal of 6% of the value of exempted goods or maintenance of separate account of inputs and credits"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Customs, Excise and Service Tax Appellate Tribunal (CESTAT):<\/strong> A Division bench comprising of C.L. Mahar (Technical) and Ajay Sharma (Judicial), Members. upheld the order of Excise Commissioner directing reversal of Cenvat credit against a manufacturer for non-compliance of Cenvat Credit Rules.<\/p>\n<p style=\"text-align: justify;\">The instant appeal arises against an order of the Excise Commissioner directing reversal of Cenvat credit availed by the appellant. Appellant is the manufacturer and supplier of leaf springs falling under Chapter 73 of Schedule I to the Central Excise Tariff Act, 1985. During 2014, it got an order from the Government of India\u2019s Defence Vehicles Factory and as an established practice, availed Cenvat credit on inputs, input services and capital goods as per Cenvat Credit Rules, 2004 as per which it should have reversed Cenvat credit at the rate of 6% of the value of exempted goods. However, no separate accounts of Cenvat credit availed on exempted and dutiable goods had been maintained by the appellant. Accordingly, show cause notices the demanding reversal of Cenvat credit was issued to the appellant, which was adjudicated by the Commissioner.<\/p>\n<p style=\"text-align: justify;\">The Tribunal noted that Rule 6 of the Cenvat Credit Rules clearly stipulates that if any input, input services or capital goods are used in manufacture of goods which are exempted from payment of central excise duty, then the manufacturer is legally required to reverse back the 6% of the value of clearances from the accumulated Cenvat credit. The manufacturer can also maintain a separate account of inputs and the credits thereon for both dutiable as well as exempted goods, and in that case, the requirement of 6% of the value of clearances is needed not to be followed.<\/p>\n<p style=\"text-align: justify;\">In view of the above and decision rendered in <em>NCS Distilleries\/Estates Pvt. Ltd. v. CCE, Visakhapatnam; <\/em><a href=\"http:\/\/scconline.com\/DocumentLink\/77AKR4Ox\">2006 SCC OnLine CESTAT 644<\/a>, the Tribunal held that since the appellant had not maintained separate account of Cenvat credit availed on exempted as well as dutiable final products, hence, it was liable to reverse the Cenvat credit. [Jamna Auto Industries Limited v. CCE &amp; ST, Ujjain,<a href=\"http:\/\/scconline.com\/DocumentLink\/hr3uFlT4\"><b>2018 SCC OnLine CESTAT 863<\/b><\/a>, decided on 12-11-2018]<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Service Tax Appellate Tribunal (CESTAT): A Division bench comprising of C.L. Mahar (Technical) and Ajay Sharma (Judicial), Members. upheld <\/p>\n","protected":false},"author":8808,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[32436,7241,2649],"class_list":["post-205137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cenvat-credit-rules","tag-excise-duty","tag-exemption"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Exemption from payment of excise duty must be followed by a reversal of 6% of the value of exempted goods or maintenance of separate account of inputs and credits | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/11\/14\/exemption-from-payment-of-excise-duty-must-be-followed-by-a-reversal-of-6-of-the-value-of-exempted-goods-or-maintenance-of-separate-account-of-inputs-and-credits\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exemption from payment of excise duty must be followed by a reversal of 6% of the value of exempted goods or maintenance of separate account of inputs and credits\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Service Tax Appellate Tribunal (CESTAT): A Division bench comprising of C.L. 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