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TMI Blog2017 (9) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority to verify whether the rebate claimed has been returned back by cash by the appellant and if so, the amount paid back in cash be adjusted against 10% of value of exempted goods. Goods cleared for export - mode of export - Held that: - neither in their submissions before the Ld. Commissioner (Appeals) nor elsewhere is it mentioned whether the export was against LUT/CT-1/rebate, hence, these facts needs to be verified by the adjudicating authority - matter is remanded back to the adjudicating authority for verification as to the mode of export (whether under CT-1/LUT/rebate) and to pass a fresh order in accordance with law. Appeal allowed by way of remand. - E/537-538/2012 - A/61639-61640/2017-SM[BR] - Dated:- 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of the exempted goods for non-maintenance of separate accounts of exempted and dutiable goods; the period involved is March, 2009 to December, 2009. The second show cause notice was issued for disallowing the Cenvat Credit on the inputs exclusively used in the manufacture of aforesaid exempted goods; the period involved is February, 2009 to August, 2009. The demands of ₹ 22,56,754/- and ₹ 9,86,146/- respectively were confirmed and penalty of ₹ 2,00,000/- was imposed on appellant in each case. The appellants went in appeal. However, the Ld. Commissioner (Appeals) rejected both the appeals. Aggrieved from the same, the appellants have filed these appeals. 3. Ld. Advocate for the appellants submits that the Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng invoices were for export goods under LUT, against rebate claim and against CT-1 certificate for supplies to 100% EOU. I find that in the case of CCE Vs. Drish Shoes Ltd. (supra) , it has been held by the Hon ble Himachal High Court that Rule 6 (6) of the Cenvat Credit Rules is applicable to an assessee manufacturing the goods chargeable to nil duty as the expression excisable goods in Rule 6(6) of the Cenvat Credit Rules, 2004 includes both dutiable as well as exempted goods. In the said judgment, the Hon ble High Court observed as under:- 18. Learned counsel for the appellant argued that term excisable goods used in sub-rule (6) of Rule 6 of 2004 Rules, meant only dutiable goods. Submission has been noticed only to be rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported under LUT bond. The issue whether duty paid on unconditionally exempted goods and rebate claimed thereafter is covered under Rule 6(6)(v) of Cenvat Credit Rules came up before this Tribunal in the case of Castleton Tea Co. Vs. CCE, Kolkatta-II - 2016 (340) ELT 610 (Tri.- Kolkata), wherein the Tribunal held as under:- 5. As per Rule 6(1) of the Cenvat Credit Rules, 2004 no credit shall be admissible in relation to manufacture of exempted goods. It has not been denied by the appellant that the goods manufactured by them are not unconditionally exempted. Simply by paying duty on exempted goods does not make the goods dutiable. As per the provisions contained in Section 5A of Central Excise Act, 1944, when there is an uncond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and the amount paid back in cash may be adjusted against 10% of value of exempted goods. 8. As for the goods cleared under domestic sales in two transactions, the amount of duty paid shall amount to the reversal of Cenvat Credit on the inputs as held by this Tribunal in the appellant's own case vide Final Order No.A/60480-60481/2017-SM[BR] dt. 28.03.2017 in identical circumstances. 9. In Appeal No. E/538/2012:- In the oral pleadings it was submitted by ld. Advocate that the goods in this case also have been cleared for export and there was no domestic transaction in this appeal. However, neither in their submissions before the Ld. Commissioner (Appeals) nor elsewhere is it mentioned whether the export was against LUT/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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