9911796707
TMI Blog2014 (2) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... I.C.B. in terms of Notification No. 6/2002 or 6/2006 and therefore, exempted from levy of duty of customs and additional duty as per Clause (vii) of Rule 6(6) of the Cenvat Credit Rules. The assessees therefore, have made out a prima facie case on merits and we therefore dispense with pre-deposit of duty, interest and penalty and stay recovery thereof pending the appeal. - Following its earlier decision in [2012 (10) TMI 105 - CESTAT, CHENNAI] - Stay granted. - E/453/2011 - Misc. Order No. 41964/2013 - Dated:- 12-7-2013 - Shri P.K. Das and Mathew John, JJ. Shri S. Muthuvenkataraman, Advocate, for the Appellant. Shri K.S.V.V. Prasad, JC (AR), for the Respondent. ORDER The applicant is engaged in the manufacture of Boilers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own case vide Stay Order No. 706/2011, dated 8-9-2011 [2012 (280) E.L.T. 460 (Tri.-Chennai)] and in Stay Order No. 350/2012, dated 8-5-2012. He also drew the attention of the Bench to the relevant portion of the Notification No. 67/95-C.E. (supra) and Notification No. 6/2006-C.E., dated 1-3-2006. 3. The ld. AR submits that while passing the earlier stay orders, the Tribunal had not considered that in this case the final product cleared without payment of duty vide Notification No. 6/2006-C.E., dated 1-3-2006, which is not covered by the exclusive Clauses (i) to (vi) of the Notification No. 67/95-C.E. (supra). It is submitted that the applicant availed the benefit of Notification No. 6/2006-C.E. and therefore Rule 6 of Cenvat Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rules (1), (2), (3) and (4) of the said Rule 6 shall not be applicable. We find that S. No. 91 of the table appended to the Notification No. 6/2006-C.E., dated 1-3-2006, provides nil rate of duty on all goods supplied against International Competitive bidding. So, prima facie, we do not find force in the submissions of the ld. AR. 5. It is noticed that the Tribunal in the applicant s own case vide Stay Order No. 706/2011, dated 8-9-2011 [2012 (280) E.L.T. 460 (Tri.-Chennai)], has taken a prima facie view as under :- Since the final products were manufactured and cleared without discharging the obligation prescribed under Rule 6 of Cenvat Credit Rules, 2001, the department was of the view that the benefit under the captive consumptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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