9911796707
TMI Blog2017 (4) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... s used in manufacture of final exempted goods - Held that: - the appellant cannot be denied Cenvat Credit as final goods which are exempt has been cleared by the appellant on payment of duty. The said payment of duty shall amount to reversal of Cenvat Credit on inputs. Therefore, appellant is entitle for input which has been used in manufacturing of final goods cleared on N/N. 4/2006 ibid on payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing of said goods. The Revenue disallowed the Cenvat Credit on the ground that as goods manufactured by the appellant are exempt under Notification No.4/2006 dt. 01.03.2006, therefore, appellant is not required to pay duty, consequently, the appellant is not entitle to avail Cenvat Credit on inputs used in manufacture of final exempted goods. Therefore, the proceedings were initiated against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contention of the appellant is that they have paid duty on the final product which has been accepted and appropriated by the Central Government without any protest and same has shown by the appellant in their ER-1 which has been accepted. Therefore, it is his prayed that as exempted final product which has been cleared on payment of duty, same may be treated as reversal of Cenvat Credit in the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. 4/2006 dt. 01.03.2006 which has been cleared under domestic tariff area on payment of duty. B. Whether the appellant is entitle to avail the Cenvat Credit on inputs which has been used in manufacture of export goods which has been cleared under LUT/rebate after payment of duty. I find that as appellant has cleared the goods on payment of duty in domestic tariff area. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. I find that the goods have been exported under LUT, in that circumstances, in terms of Rule 6(6) of Cenvat Credit Rules, 2004, the appellant is entitle to avail Cenvat Credit. Therefore, I hold that appellant is correctly taken the Cenvat Credit. 9. In these circumstances, impugned orders deserve no merits, accordingly, the same are set aside. Consequently, the appeals are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
