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TMI Blog2017 (4) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is on the condition that no input credit on any of the inputs is available - Cenvat credit cannot be denied to the appellant - appeal allowed - decided in favor of appellant. - E/2292/2007-DB - A/60529/2017-EX[DB] - Dated:- 5-4-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri D.K. Tyagi, Advocate for the Appellant Shri Atul Handa, A.R. for the Respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned OIA No.49/CE/APPL/DLH-IV/2007 dated 21.05.2007. 2. Brief facts of the case are that the appellant is fabricating bus bodies and is not manufacturing chassis. While clearing chassis, the manufacturers of chassis have been paying the applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , required duty of excise has been paid. The appellant, as a body building unit, has taken credit of duty paid on the chassis; they have also taken credit of duty paid on other inputs. Body built vehicle has been cleared on payment of applicable rate of duty and on the entire value of the vehicle i.e. on value inclusive of value of chassis. In other words, benefit of Notification No.6/2002 dated 01.03.2002 has not been availed by them. 7.2. The submissions that Notification No.6/2002 being conditional granting only partial exemption cannot be forced on them is valid..... 7.4. The ultimate cause of the dispute is that the chassis has suffered additional basic excise duty and credit was taken and the said credit was utilized for pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such other rule or notification shall prevail other then provisions of these rules. 8.3. Rule 3 provides for credit of specified duty paid on any inputs subject to the condition mentioned therein. Viewed in the totality of the context, the term any inputs shall mean all inputs. 8.4. Normally an exemption notification stands independently of the input credit relief scheme. Whenever an exemption is granted subject to the condition that the assessee does not avail cenvat credit, then the assessee should not allowed to take recourse to the provisions of rule 3 of Cenvat Credit Rules and avail credit as well. This is will lead to availing double benefits. A benefit of lower rate of duty on condition that the credit was not taken a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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