9911796707
TMI Blog2017 (3) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... . Philips, Advocate - for the respondent ORDER Per Dr. Satish Chandra The present appeal is filed against the Order-in-Appeal No. 166/2008 dated 29.8.2008. The period of dispute is April, 2006 to March, 2007. 2. The brief facts of the case are that during the period under consideration, the respondent was engaged in the manufacture of patent or proprietary medicaments classifiable under Tariff Heading No. 30.04 of CET 1985. Besides manufacture of medicaments, which are chargeable to duty, the respondent was also manufacture life saving medicaments, which were exempted from whole of duty of excise under Notification No. 6/2006-CE dated 1.3.2006. During the period under consideration, the appellant has claimed Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) of the Cenvat Credit Rules, 2004 are not attracted. By denying to the petitioner from exporting the printed books under bond what the respondents want to do is in fact to levy 10% on the sale price of the printed books in terms of Rule 6(3)(b) of the Cenvat Credit Rules, 2004. In our opinion this is wholly impermissible. Even though Rule 6(1) of the Cenvat Credit Rules, 2004 provides that no Cenvat credit will be available in respect of the inputs used in the manufacture of exempted products, Rule 6(6)(v) of the Cenvat Credit Rules creates an exemption inter alia in respect of the excisable goods removed without payment of duty for export under bond in terms of Central Excise Rules, 2002. Considering the language of Rule 6(6)(v) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee to take Cenvat credit on the inputs used in the export products and allow the assessee himself to adjust it for payment of duty on other products. If the adjustment is not possible, Cenvat credit is refunded in cash. This appears to be the Scheme of Rule 5 of the Cenvat Credit Rules, 2004. With a view to achieve this object, the Central Government has specifically enacted Rule 6(6)(v) of the Cenvat Credit Rules, 2004 to the effect that the bar created by Rule 6(1) will not apply for goods exported. Considering the conscious and express provisions contained in Rule 6(6)(v) for exported goods, to deny the permission to export under bond and/or to levy 10% on the value of the exported goods under Rule 6(3)(b) on the footing that the print ..... X X X X Extracts X X X X X X X X Extracts X X X X
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