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TMI Blog2019 (3) TMI 2034X X X X Extracts X X X X X X X X Extracts X X X X ..... d - non-compliance with the reqiuirement of notification - control panels are cleared to Mega Power Projects which are exempt under Notification 6/2002 and 6/2006 - HELD THAT:- The issue stands decided in M/S. AREVA T AND D INDIA LTD. VERSUS CCE ST, LTU, CHENNAI [ 2018 (2) TMI 209 - CESTAT CHENNAI] where it was held that the eligibility of the appellant-assessee for exemption under Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ypes of relays falling under CETA 85364900 which are cleared for home consumption as well as for export under Letter of Undertaking. They also clear relays for captive consumption for manufacture of control panels falling under Chapter Heading 85371000 of CETA, 1985 without payment of duty under Notification 67/95-CE dated 16.3.1995. The control panels in turn are cleared for home consumption on p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under the category of clause (vii) of Rule 6 (6) (vii). It is apparent that the provisions of Rule 6 with reference to reversal of credit or payment on a fixed percentage amount on the value of the exempted goods have no application to the facts of the present case. The appellant-assessee is covered by clause (vii) of the said Rules. This, which has been admitted in the original order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legally sustainable. In this connection, we have also referred to the decision of the Tribunal in the case of Bharat Aluminium Co. Ltd. Vs. CCE, Raipur -2017 (345) ELT 685 (Tri.-Del.), wherein similar dispute was decided. 6. In view of the above discussion and analysis, we find that the impugned order is not legally sustainable. Accordingly, the same is set aside. The appeal by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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