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TMI Blog2015 (8) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is that appellant is not entitled to avail the benefit of exemption Notification No. 67/95. But in this case, the appellant is paying 8% of value of exempted goods cleared by them in terms of Rule 6(3) of the Cenvat Credit Rules, 2004. In these circumstances, we hold that appellant is entitled to claim the benefit of exemption Notification No. 67/95. Therefore, the appellant is not required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l product is cleared on payment of duty. The appellant effected certain clearances to State of Gujarat in Kutch area and availed benefit of Notification No. 2/2001, dated 27-1-2001 wherein the clearances made to Kutch was entitled for exemption from duty. Initially, show cause notice was issued to the appellant to deny the benefit of notification as the appellant has not completed the conditions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty, they have paid 8% of value of said goods as per Rule 6(3) of Cenvat Credit Rules, 2004. Therefore, they are not required to pay duty on intermediate product. 4. On the other hand, learned AR submits that as the final product is exempt from payment of duty, therefore, the appellant is not entitled to claim the benefit of exemption Notification No. 67/95, dated 16-3-1995. Therefore, they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 67/95. But in this case, the appellant is paying 8% of value of exempted goods cleared by them in terms of Rule 6(3) of the Cenvat Credit Rules, 2004. In these circumstances, we hold that appellant is entitled to claim the benefit of exemption Notification No. 67/95. Therefore, the appellant is not required to pay duty at the stage of galvanizing of sheets. 7. With these terms, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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