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TMI Blog2016 (7) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... d in manufacture of both dutiable and exempted goods - Held that:- On perusal of records it is seen that competant authority has issued certificate that the goods are exempt from duty as per Notification No.46/2008 dated 14.08.2008. This Notification says that the goods are exempted from duties of customs leviable under First Schedule of Customs Tariff Act, 1975 and additional duty leviable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are engaged in manufacture clearance of cement and clinker and are availing CENVAT credit on inputs, capital goods input services. During the disputed period appellants supplied 1025 MTs of OP cement to M/s Coastal Andhra Power Limited and M/s Reliance Infrastructure Ltd., by availing exemption under Notification No. 6/2006-CE dated 01.03.2006 r/w amended Notification No. 46/2008-CE date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals). The Commissioner (Appeals) vide the order impugned herein, upheld the order passed by original authority. The appellants are thus before the Tribunal. 3. On behalf of the appellant, the learned counsel, Sri G. Prahlad, submitted that appellants are eligible for full credit in view of the provisions of Rule 6(6)(vii) of Cenvat Credit Rules, 2004. The goods were cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords and considered the submissions made before me. As per Rule 6(6) the provisions of sub-rules (1),(2), (3) and (4) shall not be applicable in case the excisable goods removed without payment of duty falls within any of situations mentioned in (i) to (vii). Rule 6(6)(vii) which was introduced w.e.f. 28.01.2005 states the situation of exemption of duty when goods are imported into India and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied by the Co-ordinate Bench of Tribunal in the case of Bharat Heavy Electricals Ltd., case (supra). Commissioner (Appeals) has erred in holding that the provision of Rule 6(6)(vii) is applicable only w.e.f. 27.02.2010. 7. Following the judgment laid in the cases of Areva T D India Ltd., and Bharat Heavy Electricals Ltd., I find that impugned order is not sustainable. In the result, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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