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TMI Blog2017 (11) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods cleared by the appellants still from that day it cannot be ascertained if the goods cleared under N/N. 12/12-C.E by the appellants in the instant case were hit by mischief of Rule 6(6) of Cenvat Credit Rules, since the exclusion from the mischief of Rule 6(6) is very specific. The appellants cannot claim that the facts that the goods were not related power projects was known to the revenue or they had disclosed the relevant fact to the revenue. In these circumstances, extended period has rightly been invoked. The appellants have sought to rely on the decision made with reference to Rule 57CC of erstwhile Central Excise Rules, 1944 - The sub-rule 6(6) deals with the excisable goods. A product is different from goods. A product is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty for Manufacture of Excisable Goods) Rules, 2001 is followed. Ld. Counsel relied on the decision of Dharamsi Morarji Chemical Co. Ltd. - 2010 (255) ELT 314 wherein it has been held that the clearance made under Chapter X does not amount to exemption from duty. He argued that in the said case it was held that the provision of Rule 6 of Cenvat Credit Rules are not applicable. He also relied on the decision of Tribunal in DCW Ltd. - 2011 (274) ELT 183 (Mad) wherein it has been held that for the provisions of Rule 57CC(1) to apply, there should be one final product which is dutiable and another final product which is exempted from payment of duty or chargeable to nil rate of duty. He argued that the said goods are not unconditionally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n inputs are used was not known. 4. I have gone through the rival submissions. I find that for the clearance made on 31.12.2013 show-cause notice was issued on 08.07.2015. Rule 6(6) of Cenvat Credit Rules 2004 reads as follows:- (6) The provisions of sub-rules (1), (2), (3) and (4) shall not be applicable in case the excisable goods removed without payment of duty are either (i) ... (ii) ... (iii) ... (iv) ... (v) ... (vi) ... (vii) All goods which are exempt from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under sub-section (1) of section 3 of the said Customs Tariff Act when imported into India and are su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant fact to the revenue. In these circumstances, extended period has rightly been invoked. 5. Insofar as merits of the case are concerned, the appellants have sought to rely on the decision made with reference to Rule 57CC of erstwhile Central Excise Rules, 1944. Rule 57CC reads as under:- 57CC. Adjustment of credit if final products are exempt. - Where a manufacturer ordinarily uses the inputs on which the credit of duty has been availed in the manufacture of any product [other than those cleared either to a unit in a Free Trade Zone or to a hundred per cent Export-Oriented Unit or to a unit in an Electronic Hardware Technology Park or to a unit in Software Technology Parks or supplied to the United Nations or an international o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under sub-section (1) of section 3 of the said Customs Tariff Act when imported into India and are supplied, (a) against International competitive Bidding, or (b) To a power project from which power supply has been tied up through tariff based competitive bidding, or, (c) To a power project awarded to a developer through tariff based competitive bidding, in terms of notification no.12/2012-Central Excise, dated the 17th March, 2012; It is seen that the sub-rule 6(6) deals with the excisable goods. A product is different from goods. A product is categorical where as goods are specified goods. While a product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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