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TMI Blog2012 (9) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. 67/95-CE dated 16.3.95 in respect of naphtha manufactured in the factory. A show cause notice was issued to the applicants denying the benefit of Notification No. 67/95-C.E. in respect of the quantity of naphtha which has been used in generation of electricity which is further used in the manufacture of exempted goods and used for certain allied facilities such as refinery road lighting, canteen and administrative building etc. The demand of Rs. 17 lakhs is in respect of naphtha which is used for generation of electricity which is used for the said allied facilities. The remaining demand is in respect of the naphtha which is gone in the generation of electricity which is further used in the manufacture of exempted goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ha gone into the generation of electricity used in the manufacture of exempted goods, the contention of the Revenue is that the provisions of Rule 6 of the Cenvat Credit Rules were retrospectively amended and the manufacturer is under obligation to reverse credit in respect of the exempted goods and the applicants had to file necessary declaration in this regard with the jurisdictional officer of the Central Excise. The contention is that as the applicants are not discharging the obligation under Rule 6, the demand is rightly made. 6. In reply, the contention of the applicants is that the applicants had filed necessary declaration as provided under the retrospective amended Finance Act alongwith the Chartered Accountant certificate dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which is specified in the Schedules to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act;] Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products which are exempt from the whole of the [duty of excise or additional duty of excise leviable thereon] or are chargeable to nil rate of duty, other than those goods which are cleared,- (i) to a unit in a Free Trade Zone, or (ii) to a hundred per cent Export Oriented Undertaking, or (iii) to a unit in an Electronic Hardware technology Park, or (iv) to a unit in a Software Technology Park, or (v) unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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