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TMI Blog2017 (8) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... der separate statutory enactments cannot be granted exemption under the notification - Once the final products manufactured are exempted goods, then there is a bar in availing cenvat credit on the inputs/ input services in terms of Rule 6 of the CCR, 2004. Appeal dismissed - decided against appellant. - Service Tax Appeals Nos. 200/2011 to 209/2011 - ORDER NO: F/O 76587-596/2017 - Dated:- 21-8-2017 - Satish Chandra, President And Shri V. Padmanabhan, Member (Technical) None for the Appellant Sri K. Chowdhury, Supdt. (A.R.) for the Respondent ORDER Per Shri Justice (Dr.) Satish Chandra List revised. None present for the appellant nor any adjournment request is available on record on behalf of the appellants. It s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against them by both the High Courts of Uttarakhand in the case of Bajaj Auto Limited as well as by the Hon ble High Court of Gauhati in the case of Prag Bosimi (supra). To understand the reasoning adopted by the Hon ble High Court we give below the relevant finding of the Hon ble Gauhati High Court. It is to be recorded that the ld. Commissioner did not have the benefit of the above decisions at the time of passing the impugned orders. [Judgment per : Madan B. Lokur, CJ]. - In this appeal under Section 35G of the Central Excise Act, 1944 the following substantial question of law has been framed for consideration :- Whether NCC Duty (National Calamity Contingent duty) is a duty exempted under Notification No. 32/99-C.E., dated 8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from excise duty and additional excise duty on goods cleared from certain units. This Notification has been issued in exercise of powers conferred by sub-section (1) of Section 5A of the Excise Act read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and sub-section (3) of Section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. By virtue of this notification the Central Government has exempted goods specified in the First and Second Schedules to the Central Excise Tariff Act from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as is equivalent to the amount of duty paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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