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TMI Blog2021 (4) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances of the case. On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment of duty by way of Notification No.10/1997 dt.1.3.1997, (amended) to specified buyer of the goods if those buyers fulfil condition of the said notification. Buying goods from the appellant under Notification No.10/1997 dt.1.3.1997 without payment of duty does not change the character of the goods as exempted goods - Rule 6(3) of Cenvat Credit Rules are not applicable to the facts of the present case. Appeal allowed - decided in favor of appellant. - Appeal No. E/60437/2020 - FINAL ORDER NO.60793/2021 - Dated:- 19-3-2021 - ASHOK JINDAL, MEMBER (JUDICIAL) Present for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before me. 3. Ld. Counsel for the appellant submits that the appellant is manufacturing dutiable goods and some clearances have been made by the appellant without payment of duty under Notification No.10/1997 dt.1.3.1997, amended for specified customers who qualify to buy impugned goods without payment of duty by way of above notification. Therefore, as the appellant is manufacturing dutiable goods and not exempted goods and not required to maintain separate accounts for inputs and input service used for manufacture of dutiable goods. Accordingly, no demand is sustainable against the appellant. 4. Ld. Counsel further submits that as the appellant filing their ER-1 return (monthly) showing clearance of the said goods, therefore, the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid notification. Buying goods from the appellant under Notification No.10/1997 dt.1.3.1997 without payment of duty does not change the character of the goods as exempted goods. In that circumstance, I hold that Rule 6(3) of Cenvat Credit Rules are not applicable to the facts of the present case. 9. Ld. AR relied upon the decision of Hon ble Apex Court in the case of Narmada Valley Fertilizers (supra), is not applicable to the facts of the case in hand. In fact, the assessee was manufacturing fertilizers which were wholly exempted from payment of duty. Therefore, the said case has no relevance to the facts of the present case. 10. In that circumstance, the impugned order deserves no merit and accordingly, the same is set aside. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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