2013 (9) TMI 841

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..... dent. 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., dated 14-6-2006. The applicant, however, availed CENVAT credit on input use .....

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..... he 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, cannot be considered as exempted goods. The exempted goods have been defined under C .....

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