{"id":252612,"date":"2021-08-12T17:00:27","date_gmt":"2021-08-12T11:30:27","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=252612"},"modified":"2021-09-17T15:55:39","modified_gmt":"2021-09-17T10:25:39","slug":"exempted-goods","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/12\/exempted-goods\/","title":{"rendered":"CESTAT | Is there a requirement to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004? Tribunal answers"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed the appeal in which the issue was that whether the appellant was required to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004.<\/p>\n

Counsel appearing on behalf of the appellant, Mr Amal Dave submitted that the appellant had been paying proportionate Cenvat credit attributed to exempted goods from time to time at their own and where there was any delay, interest was also paid. Therefore, the demand of 10% of the value of exempted goods under Rule 6(3) of Cenvat Credit Rules, was not sustainable. Mr Rakesh Bhaskar, Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterated the findings of the impugned order.<\/p>\n

The Tribunal hearing both sides found that there was no dispute about reversal of credit on input services attributed to exempted goods. It was also observed by the Tribunal that appellant had paid Cenvat credit and wherever there was delay in such payment, the appellant paid interest and in this position it should be considered that appellant had not availed Cenvat credit. Thus, Rule 6(3) of Cenvat Credit Rules, 2004 shall not be invoked.<\/p>\n

The Tribunal allowed the appeal following the decision of this tribunal in the own case of the appellant in P&B Pharma Ltd. CESTAT Ahmedabad<\/em> order No. A\/1344 1345\/WZB\/AHD\/2010 dated 26-08-2010 where it was held,<\/p>\n

\n

\u201c4. After appreciating the submissions made by both the sides, we find that the law on the disputed issue is clear by the various decisions referred supra. As regards the fact of reversal of modvat credit, we find from the impugned order in original passed by the Additional Commissioner that the factum of reversal of credit amount relatable to the inputs used in the manufacture of exempted final product stands accepted by him and there is no dispute about the same, in which case there is no need for remanding the matter for verification of reversal amount.<\/em>In view of the above, the impugned orders have been set-aside and appeals allowed with consequential relief to the appellants.\u201d<\/em><\/p>\n<\/blockquote>\n

[P & B Pharmaceuticals Ltd. v. Commr. Of CE & ST,\u00a0 2021 SCC OnLine CESTAT 2500<\/b><\/a> , decided on 04-08-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed the appeal <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[32436,6651,44041,29785],"class_list":["post-252612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cenvat-credit-rules","tag-cestat","tag-exempted-goods","tag-law"],"yoast_head":"\nCESTAT | Is there a requirement to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004? 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Appellant was engaged in manufacture of PP woven fabrics and were also\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":205137,"url":"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\/","url_meta":{"origin":252612,"position":1},"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","author":"Bhumika Indulia","date":"November 14, 2018","format":false,"excerpt":"Customs, Excise and Service Tax Appellate Tribunal (CESTAT): 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. The instant appeal arises against an order of the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":241180,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/24\/cestat-whether-a-by-product-from-a-factory-be-considered-as-manufactured-goods-and-should-it-fall-under-excisable-goods-or-exempted-goods-as-provided-in-r-2d-o\/","url_meta":{"origin":252612,"position":2},"title":"CESTAT | Whether a by-product from a factory be considered as manufactured goods and should it fall under \u2018excisable goods\u2019 or \u2018exempted goods\u2019 as provided in R. 2(d) of Cenvat Credit Rules, 2004; Tribunal answers while dismissing appeal \u00a0","author":"Editor","date":"December 24, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member) dismissed an appeal filed by the Department aggrieved against the order of Commissioner (Appeals). The respondent was engaged in the manufacture of lead and zinc and is also availing CENVAT\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":239268,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/17\/cestat-procedural-lapse-is-condonable-and-denial-of-substantive-right-is-unjustified-tribunal-allows-appeal-under-r-6-3a-ii-of-cenvat-credit-rules-2004\/","url_meta":{"origin":252612,"position":3},"title":"CESTAT | Procedural lapse is condonable and denial of substantive right is unjustified; Tribunal allows appeal under R. 6 (3A) (ii) of Cenvat Credit Rules, 2004","author":"Editor","date":"November 17, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi (Judicial Member) and P. 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The issue involved in appeal was that whether Rule 6 (3) (b) and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":201686,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/12\/complete-dismantling-and-further-re-making-amounts-to-manufacture-appellant-was-not-required-to-reverse-cenvat-credit-under-section-162-of-central-excise-rules-cestat\/","url_meta":{"origin":252612,"position":5},"title":"Complete dismantling and further re-making amounts to manufacture; appellant was not required to reverse Cenvat credit under Section 16(2) of Central Excise Rules: CESTAT","author":"Bhumika Indulia","date":"September 12, 2018","format":false,"excerpt":"Customs, Excise & Service Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ashok Jindal Member (Judicial) and Anil G. Shakkarwar Member (Technical) set aside the impugned orders passed by CCE (Chandigarh- I). The appellant was engaged in the manufacture of Tractors and w.e.f. 09-07-2004 the tractors were exempted from\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/252612","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=252612"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/252612\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=252612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=252612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=252612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}