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TMI Blog2013 (7) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... rocedure cannot be termed as exempted goods. Therefore, Cenvat credit cannot be denied and demanded from the Respondent. Decided against the Revenue. - E/403/2007 - A/10692/WZB/AHD/2013 - Dated:- 17-5-2013 - Sahab Singh And Anil Choudhary, JJ. For the Appellant : Shri P N Sarvaiya, (AR) For the Respondent : Shri S R Dixit, Adv. PER : Sahab Singh This appeal has been filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Tarapur, claiming exemption under Notification 6/2002-CE dated 01/03/2002. Under the provisions of Notification 6/2002-CE, DECC manufactured by the Respondent is exempted from payment of excise duty subject to following of Chapter-X procedure. As per provisions of Rule 6(1) of the Cenvat Credit Rules, Cenvat credit is not admissible on such quantity of input which is used in the manufacture of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed on the respondent under Rule 15 of the Cenvat Credit Rules, 2004 read with Sec. 11AC of the Central Excise Act. The interest was also ordered to be recovered under Sec.11AB of the Central Excise Act. The Respondent had challenged the said Order in Original before the Commissioner (A) Central Excise, who vide impugned order has set aside the order in original and allowed their appeal. The Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal Authority has rightly demanded the Cenvat credit from the respondent. 4. The ld. Advocate appearing on behalf of the Respondent submits that in their own case in respect of the same goods, the Tribunal as reported in 2005 (187) ELT 249 Tri. (Mumbai) has held that the impugned goods i.e. Diethyl Carbamyl Chloride cleared under Chapter-X procedure cannot be termed as exempted goods. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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