Page 12 - ELT_15th August 2020_Vol 373_Part 4

x EXCISE LAW TIMES [ Vol. 373
CENTRAL EXCISE RULES, 2002 :
— Rule 18 - See under EXPORT REBATE ....................... 562
— See also under PENALTY ......................... 568
— See also under REBATE .......................... 566
— Rule 25 - See under PENALTY ........................... 568
CENTRAL EXCISE TARIFF ACT, 1985 :
Chapter/Heading/Sub-heading/Tariff Item
— 8408 90 90 - See under PENALTY .......................... 568
— 8413 70 10 - See under PENALTY .......................... 568
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 142(3) - See under EXIM .......................... 550
CENVAT/MODVAT/CENVAT CREDIT OF SERVICE TAX :
— Common inputs and capitals goods for manufacture of dutiable and
exempted goods - Obligation of manufacturer not maintaining separate
accounts - Change in law - Amendment to Rule 6(3)(b) of Cenvat Credit
Rules, 2004 w.e.f. 1-3-2008 vide Notification No. 10/2008-C.E. (N.T.) -
Issue of ‘sale’ put up by the assessee no longer available in view of
changes brought in said Rule as after amendment it is ‘removal’ and not
‘sale’ - Dropping of demand correct only upto February, 2008 in terms of
Rule 6(3)(b) ibid and demand raised for period March, 2008 onward
required to be examined in terms of changes brought in said Rule -
Matter remitted back to Tribunal for a fresh decision by taking into
consideration significant changes made in Rule 6(3)(i) of Cenvat Credit
Rules, 2004 — Commissioner of CGST, Customs & Excise, Jabalpur v. Maihar Cement
(M.P.) ......................................... 526
— Inputs used to manufacture of exempted goods - Till 20-8-2012, nature of
pipes manufactured not determined as exempt because exemption
certificate not granted - Goods cleared were on payment/adjustment of
duty under Rule 6(3) of Cenvat Credit Rules, 2004 and also dutiable
goods albeit in small ratio - Finding of Tribunal that dutiable goods
cleared on 5-11-2012 not challenged - No perversity in findings of fact
recorded by Tribunal that it could not be concluded that assessee till 4-11-
2012 was indulging only in manufacture of exempted goods - Denial of
credit on failure to maintain separate books of account rightly set aside -
Rule 6 of Cenvat Credit Rules, 2004 — Commr. of Central Excise, Chandigarh-II v.
Welspun Corporation Ltd. (P & H) ............................. 458
— refund, limitation thereof - See under REFUND/REFUND CLAIM ....... 481
CENVAT CREDIT RULES, 2004 :
— Rule 5 - See under REFUND/REFUND CLAIM ................. 481
— Rule 6(3) - See under CENVAT CREDIT ...................... 458
— Rule 6(3)(b) - See under CENVAT CREDIT .................... 526
Classification of export goods declared wrongly to avail higher cash rebate,
penalty imposable - See under PENALTY ..................... 568
Commission - Notional High Sea Sale Commission not includible in
assessable value - See under VALUATION (CUSTOMS) ............ 530
Common inputs and capitals goods for manufacture of dutiable and
exempted goods, scope of demand of Cenvat credit - See under CENVAT
CREDIT ....................................... 526
EXCISE LAW TIMES  15th August 2020  12