2013 (9) TMI 841

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... manufacture of dutiable goods and in the exempted goods were not maintained, the appellant was required to pay 10% of the total price of exempted goods as per Rule 6(3)(b) of Cenvat Credit Rules, 2004 - no such payment was made - imposition of penalty under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944 - debits made under DEPB script is equivalent to payme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Consultant, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. ORDER The appellants M/s. Maxmech Equipments, Ahmedabad are engaged in manufacture of Road equipments falling under Chapter 84 of Customs Excise Tariff Act, 1985. The goods have been exempted from payment of duty of Excise when cleared against Served from India Scheme (SFIS) , under Notification No. 34/2006-C.E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y were manufacturing and clearing the goods which are leviable to Nil rate in the tariff, is not correct. The goods cleared under Served from India Scheme , is not leviable to Nil rate in the tariff and are chargeable to duty. They also stated that Notification No. 34/2006-C.E., dated 14-6-2006 provides exemption under certain conditions that the goods cleared under invoice under reference, canno .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X