9911796707
TMI Blog2017 (9) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... -17 dated 30.09.2016. In all the appeals, the issue involved is identical, so, all the appeals are disposed of by this common order for the sake of convenience. The period of dispute is February, 2012 to February 2015. 2. The brief facts of the case are that during the period under consideration, the appellants were engaged in the manufacture of power cables. The goods were cleared on payment of duty. Appellants were also clearing the goods for various Mega Power Projects against International Competitive Bidding by availing full exemption under Notification No.12/2012-CE dated 17.3.2012. 3. On 9.11.2013, the officers of the department visited the office premises of the appellants and were of the view that during the process of manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out payment of duty under Notification No.6/2006-C.E. which, at Sl. No.91 thereof, prescribed 'nil' rate of duty for all goods (falling under any chapter) supplied against international competitive bidding. This exemption was subject to the condition that the goods were exempted from basic customs duty and additional duty of customs when imported into India. It is not in dispute that the final products cleared by the assessee without payment of duty during the relevant period satisfied this condition. Against this backdrop, one has to read the provisions of Rule 6(6)(vii) of the CENVAT Credit Rules, 2004. This sub-rule reads as follows :- (6) The provisions of sub-rules (1), (2), (3) and (4) shall not be applicable in case the excisable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used within the same factory in or in relation to the manufacture of final products. Input must be one of those specified in the first column and the final product must be one of those specified in the second column of the table annexed to the Notification. Admittedly, copper wire is one of the inputs and the power cables manufactured and cleared by the assessee are final products covered by the Notification. However, the Department would like to deny the benefit of this Notification to copper wire manufactured by the assessee and captively consumed in their factory for the manufacture of insulated (power) cables. According to the Revenue, the assessee's claim is hit by the proviso to the Notification, which reads as under : Provided tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exception carved out of the proviso vide clause (vi) under the proviso. The Department, it appears, would like to drive the assessee out of the purview of this exception on the ground that the latter had not discharged the obligation prescribed in Rule 6 of the CENVAT Credit Rules, 2004. We have already held that the assessee did not have any liability under subrules (1) to (4) of Rule 6 inasmuch as these sub-rules were not applicable, by virtue of sub-rule (6), to the assessee who were clearing their exempted final products against international competitive bidding in terms of Notification No.6/2006-C.E. ibid. In other words, a conjoint reading of sub-rule (6) of Rule 6 of the CENVAT Credit Rules, 2004 and clause (vi) under the proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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