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TMI Blog2018 (3) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... tificates - following the decision in the case of CCE Vs. SRF Ltd [2003 (11) TMI 5 - CESTAT NEW DELHI], where it was held that the clearance under Chapter X or under bond is not the same thing as clearance of goods wholly exempt or goods chargeable to nil rate of duty. Therefore, the provisions of the Rule 57 C are not applicable - appeal allowed - decided in favor of appellant. - E/773/09 - A/85 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice for the extended period of limitation is that the appellant had maintained the separate account for all other common inputs used in the manufacture of their dutiable final products as well as exempted final products but the applicant had not maintained separate accounts for the consumable item namely welding electrodes used in manufacture of their dutiable as well as exempted final products ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had preferred an appeal before learned Commissioner (Appeals) who was pleased to reject the appeal. 4. Heard the parties. 5. Having considered the facts on record and the rival contentions, we find that the issue herein is squarely covered in favour of the appellant assessee by ruling of this Tribunal in CCE Vs. SRF Ltd - 2008 (223) ELT 508 (Tri. Delhi), wherein also the assessee had be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of duty. Therefore, the provisions of rule 57C are not applicable. 6. We find that the facts and circumstances are similar as there also the appellant assessee have cleared under chapter X procedure or on the basis of CT-2 certificates. Further, the admitted fact is that the goods manufactured by the appellant are not exempt or chargeable to nil rate of duty. They have cleared under the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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