2014 (1) TMI 522

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..... -assessee - if the assessee is directed to pay the duty on captively consumed clinkers, he can avail CENVAT Credit for the purpose of manufacturing of cement, which is a dutiable item but for the exemption granted for the supplies for international competitive biddings - the appellant has made out a prima case for the waiver of pre-deposit of the amounts – Pre-deposits waived till the disposal – S .....

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..... which reads as under:- (vi) by a manufacturer of dutiable and exempted final products, after discharging the obligation prescribed in Rule 6 of the CENVAT Credit Rules, 2001. 4. It is his submission that as per the provisions of Rule 6 of CENVAT Credit Rules, 2001/2004, the appellant is eligible to avail the CENVAT Credit on the inputs which are used in the manufacture of cement which is supp .....

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..... for not maintaining separate records and input credit is available to the appellant-assessee. In the case in hand, we find that if the assessee is directed to pay the duty on captively consumed clinkers, he can avail CENVAT Credit for the purpose of manufacturing of cement, which is a dutiable item but for the exemption granted for the supplies for international competitive biddings. 7. We find .....

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