9911796707
TMI Blog2011 (3) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... of exempted goods payable at the time of clearance of the exempted goods during the period from October, 2007 to January, 2008 in exercise of the powers under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A(2) of the Central Excise Act, 1944 along with interest thereon and had imposed equal amount of penalty. 3. The appellants are engaged in the manufacture of fabricated and galvanized steel structures classifiable under Chapter sub-heading No. 73082011 of the first schedule to the Central Excise Tariff Act, 1985 which is chargeable to the duty @ 16% Adv. at the material time and the appellants were also availing cenvat credit facility under the Cenvat Credit Rules, 2004. In the course of visit to the unit of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02, the appellants are entitled for the benefit of the exemption available in terms of the said notification and in that regard, attention was drawn to Sl. No. 19 of the table to the notification No. 6/2006-C.E. while contending that the authorities below erred in holding that the appellant's case falls under Sl. No. 90 of the Table to the said notification and not under Sl. No. 91. 5. The DR, on the other hand, drawing our attention to para 3.3 and 2.9 of the impugned order submitted that the Commissioner had correctly analysed the facts of the case and having arrived at logical conclusion denied the benefit claimed by the appellants and, therefore, there is no case for waiver of the amount demanded under the impugned order. 6.&emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted from the duties of customs leviable under the first schedule to the Customs Tariff Act, 1975 and the Additional Duty leviable under sub-section of Section 3 of the said Customs Tariff Act when imported into India and are supplied against International Competitive Bidding. 10. Similarly, Notification No. 6/2006-C.E., dated 1-3-2006 in relation to Sl. No. 91 refers to "all goods supplied against the International Competitive Bidding" it refers to conditions incorporated in the said notification under Clause 19, which reads that, "if the goods are exempted from the duties of customs leviable under the first schedule to the Customs Tariff Act, 1975 and the Additional Duty leviable under Section 3 of the said Customs Tariff Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying the goods to M/s. ABB Ltd. Being so, the appellants cannot claim benefit either under the project comprised under Rule 6(6)(vii)(a) of the said Rule or under notification in question. As far as grievance regarding reference to Item No. 91 in Notification No. 6/2006 is concerned, once it is clear that the appellants are not the supplier against the International Competitive Bidding, the question of applicability of Sl. No. 91 to the appellants does not arise. Undoubtedly, the appellants are supplying the goods, which are used in the DMRC Project. Hence, the appellants fall under Item No. 90 of the said notification. However, in that regard, the appellants have to satisfy the requirements of rules under the Cenvat Credit as specified und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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