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TMI Blog2018 (2) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... eligibility of the appellant-assessee for exemption under N/N. 67/1995 cannot be disputed. They have followed the provisions and complied with the provisions of Rule 6 and all the connected requirements of the N/N. 67/1995 - similar issue decided in the case of Bharat Aluminium Co. Ltd. Vs. CCE, Raipur [2017 (4) TMI 276 - CESTAT NEW DELHI], where it was held that the exclusion made under sub-clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lays which are liable to Central Excise duty. These relays are also used in further manufacture of control panels which were cleared on payment of duty. The appellant-assessee cleared some quantity of control panels without payment of duty claiming exemption under Notification No.6/2002 dated 01.03.2002 and No.6/2006 dated 01.03.2006. The exemption is available to supplies made to Mega Power Proje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have to pay Central Excise duty on the relays captively consumed. 2. The Ld. Counsel for the appellant-assessee submitted that the conditions of Notification No.67/1995-CE were complied with and they are covered by the exclusion clause of (vi). The said exclusion is applicable when the assessee complies with the condition of Rule 6 of Cenvat Credit Rules. In the present case, they have compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared the control panels availing exemption to Mega Power Projects. For such exemption, the appellant-assessees have complied with the provisions of Rule 6 of Cenvat Credit Rules, 2004. They are falling under the category of clause (vii) of Rule 6. It is apparent that the provisions of Rule 6 with reference to reversal of credit or payment on a fixed percentage amount on the value of the exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and complied with the provisions of Rule 6 and all the connected requirements of the Notification No. 67/1995. We find that the ratio and findings of the lower authorities are not legally sustainable. In this connection, we have also referred to the decision of the Tribunal in the case of Bharat Aluminium Co. Ltd. Vs. CCE, Raipur - 2017 (345) ELT 685 (Tri.-Del.), wherein similar dispute was de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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