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TMI Blog2023 (6) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... the policy of the Government that the benefit of duty paid on input is available as credit in respect of certain exempted goods as well as the exempted goods exported under bond. The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term excisable goods instead of exempted goods is that the term 'exempted goods' may not cover the dutiable goods which are exported under bond. Therefore, in order to widen and cover both dutiable and exempted goods exported under bond, Rule 6(6) of Cenvat Credit Rules, 2004 uses the expression excisable goods . Hon ble High Court of Himachal Pradesh in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS DRISH SHOES LTD. [ 2010 (5) TMI 334 - HIMACHAL PRADESH H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring and exporting medicaments, some of which are non-excisable, some excisable and some other are exempted from duty when cleared for home consumption and that the respondents neither reversed any CENVAT credit involved on the inputs/raw materials used in the manufacture of non-excisable goods nor paid amount equal to 10% of the value of the goods cleared for export under bond/LUT. A show cause notice dated 03.05.2011 was issued to the respondents. Adjudicating Authority vide order cited above has dropped the proceedings initiated vide above cited show cause notice. The order was reviewed by the Committee of Chief Commissioner and hence, Revenue has preferred this appeal. 2. Smt. Shivani, learned Authorized Representative for the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Bombay High Court in the case of Repro India (supra). We find that Hon ble High Court observes, after analysing the provisions of Rule 6(5) of CENVAT Credit Rules, 2004 that: Para 9 ---- A perusal of the aforesaid Rules would clearly show that subrule (i) to (vi) are identical and the difference in Rule 6(6) of the Cenvat Credit Rules, 2004 and Rule 6(5) of the Cenvat Credit Rules, 2002 is not relevant for the purpose of the present case. Rule 6(1), 6(2), 6(3) and 6(4) of the Cenvat Credit Rules under Cenvat Credit Rules, 2002 as well as under the Cenvat Credit Rules, 2004 remains the same. As noted earlier the object and purpose of Rule 6(6) of Cenvat Credit Rules, 2004 is to promote the policy of the Government that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts were the assessee were manufacturers of finished leather and finished leather was exported. After export they claimed refund on account of CENVAT credit paid on inputs, which were purchased for finishing the export goods. Refund was sought to be denied under provisions of Rules 5 and 6 of CENVAT Credit Rules, 2002. Thereafter the Hon'ble High Court examined the issue and held as under: 16. The Scheme of CENVAT Credit Rules, 2002, as also 2004, reference to the relevant provisions of which has been made hereinabove, shows that CENVAT credit/refund is allowed on the inputs of all manufactured goods which are not exempt from duty, as is clear from a combined reading of rule 3 and sub rule (1) of Rule 6 of the CENVAT Credit Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expression exempted goods, as it includes both dutiable as also exempted goods. 20. In view of the above discussion, we hold that an assessee, manufacturing goods chargeable to nil duty, is eligible to avail CENVAT credit paid on the inputs under the exception clause to rule 6(1), as contained in 6(5) of CENVAT Credit Rules, 2002 and Rule 6(6) CENVAT Credit Rules, 2004, used in the manufacture of such goods, if the goods are exported Question No. 1 is answered accordingly. 21. As regards question No. 2, it is clear from a bare reading of rule 5 of CENVAT Credit Rules, 2004 that a manufacturer, who exports the final products which are exempt from duty, can claim refund of Cenvat. S0,this question is also answered against the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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