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TMI Blog2018 (10) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... r of appellant. - Appeal No. E/40310/2018 - FINAL ORDER No. 42658/2018 - Dated:- 23-10-2018 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Adithya Srinivasan, Consultant, Ms. Meghna Arvind, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Per Bench The facts of the case are that appellants are engaged in manufacture of Industrial Valves, Gaskets etc. During verification of their ER-1 returns, it emerged that appellants had manufactured and supplied industrial valves to Mega Power Projects. It appeared to the department that for such supplies, the appellants were required to discharge excise duty under Notification No.12/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Tribunal decisions : - Bharat Aluminium Co. Ltd. vs. CCE Raipur 2017 (345) ELT 685 (Tri.Del.) - Thermo Cables Ltd. vs. CCE Hyderabad 2012 (202) ELT 412 (Tri. Bang.) iii) All such clearances to Mega Power Projects have been made under an intimation to the Central Excise Department and hence there is no question of Suppression of facts let alone with an intention to evade duty. Even assuming that the duty is payable, it is entirely a revenue-neutral exercise. Further, malafide intention cannot be fastened in a case where interpretation of the statute is involved. 3. On the other hand, Ld. A.R Shri S. Govindarajan supports the impugned order. 4.1 After hearing both sides, we find that the Ld. Counsels are correct in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted final products as well as dutiable final products. In other words, where the manufacturer manufactures both dutiable and exempted final products and uses the inputs in question in the manufacture of the exempted final products, he is entitled to the benefit of exemption from payment of duty on such inputs in terms of the opening paragraph of the Notification. This right is not hit by the opening portion of the proviso to the Notification as the manufacturer is squarely covered by the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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