9911796707
TMI Blog2019 (4) TMI 1828X X X X Extracts X X X X X X X X Extracts X X X X ..... red in interpreting the provisions of Cenvat Credit Rules and accordingly reached an irrational conclusion - the order in original is restored - appeal allowed - decided in favor of appellant. - Excise Appeal No. 53470 of 2018-SM - FINAL ORDER NO. 51249/2019 - Dated:- 2-4-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Sh. Rajnish Kumar Verma, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER The issue in this appeal is whether Rule 6(3) of Cenvat Credit Rules, 2004 is attracted on clearance of goods, under value based exemption / SSI exemption under Notification No. 8/2003-CE. 2. The appellants, holding Central Excise Registration No. AAQCS2595GEM001, were engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 6(3)(i) of the CCR, 2004. It was alleged in the show cause notice that they availed cenvat credit, amounting to ₹ 1,12,345/-, in respect of common input services which were used in dutiable (Polyurethane Foam falling under Chapter 39) as well as exempted goods (Ceramic Fibre falling under Chapter 69, on which SSI exemption under Notification No. 8/2003-CE dated 01.03.2003), hence they were required to pay an amount of ₹ 8,30,910/- payable under the provisions of Rule 6(3)(i) of the Cenvat Credit Rules, 2004. 5. The show cause notice was adjudicated vide order in original dated 26.09.2017, holding that there was restriction on availing cenvat credit on inputs used in manufacture and clearance of specified product, ceram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of an exemption under Notification No. 1/2011-CE dated the 1st March, 2011 or under entries at serial numbers 67 and 128 of Notification No. 12/2012-CE dated the 17th March, 2012 as availed]; Thus, the following categories of goods are exempted goods for the purposed of CCR, 2004- (i) Excisable goods which are exempted from the whole of the duty of excise leviable thereon; (ii) Goods which are chargeable to Nil rate of duty; (iii) Goods in respect of which the benefit of an exemption under Notification No. 1/2011-CE dated the 1st March, 2011 is availed; (iv) Goods in respect of which the benefit under entries at serial numbers 67 and 128 of Notification No. 12/2012-CE dated the 17th March, 2012 is availed . 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
