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TMI Blog2017 (5) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... erroneous. Since the final products manufactured by the respondent are specified in the notification and the same is cleared from the unit located in the specified zone, the goods manufactured by the respondents are exempted goods. Since the only final product manufactured by respondents are held to be exempted goods, the benefit of CENVAT Credit is not eligible in the terms of Rule 6(1) of CCR, 2004. It is not the case of the respondents that they are manufacturing dutiable as well as exempted goods - the respondents are entitled to keep the credit on inputs as on 30.10.2004 for payment of duty as and when such a need arises - appeal allowed - decided in favor of Revenue. - E/2762/2006, E/3308/2006 - FINAL ORDER NO. 60671-60672/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attract nil rate of duty nor are exempted from payment of excise duty under any notification. The Adjudicating Authority passed a short order and intimated the respondents that they are not entitled to take the credit in terms of the provisions of Rule 6(1) of the Cenvat Credit Rules as they have opted for exemption in terms of Notification No. 50/2003-CE. The order of Adjudicating Authority is extracted below: it is to inform you that as per Rule 6(1) of the Cenvat Credit Rules, 2004, the goods produced or manufactured in a factory premises and cleared without payment of duty, no cenvat credit is allowable. As per your earlier application dated 30.10.2004, you have intimated that goods manufactured and cleared will be without paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Apco Pharma - 2015 (319) ELT 641 (Uttrakhand) (iii) CCE, Pune vs. Dai Ichi Karkaria - 1999 (112) ELT 353 (S.C.) 4. Ld. Advocate appearing for the respondents reiterates the findings in the order of the Commissioner (Appeals). While doing so, he submitted that the basic issue is whether the goods manufactured by the respondents are exempted goods are not. Since the GI wires falling under chapter 72 and 73 have neither been exempted under any notification nor do they attract nil rate of duty, goods manufactured by the respondents do not come within the purview of exemption clause of Rule 6(1) of Cenvat Credit Rules, 2004. In the absence of any specific exemption to the final product, cenvat credit can be availed. He added t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a unit located in the Industrial Growth Centre or Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate or Scheme Area as the case may be specified in Annexure-I appended hereto, from the whole of the duty of excise or additional duty of excise. (emphasis supplied) 6.2 It is therefore evident that the notification exempts all the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act (except those mentioned in Annexure-I of Notification), which are cleared from the unit located in specified areas. Admittedly, the goods produced by the respondents are mentioned in the first schedule to the Central Excise Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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