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TMI Blog2024 (1) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... hed goods by debiting the same under SFIS (Served from India Scheme). There is no dispute as regards the correctness of said certificates and debits made therein. Such clearances made by appellants under Notification No. 34/2006-C.E. would not be considered as exempted clearances and the appellant is not required to pay amount equal to 10% of the value of goods cleared by availing benefit of said notification. In the clearance of 131 Nos. of tipper trucks, the scrips utilised for debiting the duty in availing exemption Notification No.34/2006-CE dated 14.06.2006 as amended vide Notification No.15/2013-CE dated 18.04.2013, would not be considered as exempted goods; hence, Rule 6 of CENVAT Credit Rules, 2004 cannot be attracted. The imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand was confirmed with interest and penalty; hence, the present appeal. 3. The learned advocate for the appellant submits that they have paid excise duty by using the scrips issued under SFIS Scheme in terms of Notification No.34/2006-CE dated 14.06.2006 as amended. It is her contention that the clearances made by discharging duty by utilising the scrips issued under SFIS certificate does not amount to the goods exempted from payment of duty. Thus, there was no need on the part of the appellant to maintain separate account for dutiable and exempted input/input services as alleged by the department. She has argued that the duty paid by way of SFIS scrips is to be treated as duty and the goods cleared are in the nature of duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds manufactured by them cannot be considered as exempted goods under the said definition. 3.2 Further, she has referred to the Circular No.973/7/2013-CX dated 4.9.2013 issued by the Board wherein it is clarified that scrip holders are permitted to avail CENVAT credit of the duties paid by way of debiting the scrip. It was clarified that such debit of duty in these scrips be treated as payment of duty for the purpose of determining the applicability of Rule 6 of CENVAT Credit Rules, 2004. 3.3 Further, she has submitted that paragraph 3.6.4.10 of Foreign Trade Policy 2004-2009 states that the holder of SFIS certificate is allowed to pay duty from the duty credit scrips under SFIS. 3.4 Further, she has submitted that confirmation of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approval from order of Appellate Commissioner, observed as under: The exemption which has been granted under the notification was subjected to specific conditions. It can be seen from condition no. (i) that the exemption to the goods cleared from the factory premises of an assessee will be granted only if the SFIS certificate is produced before the authorities i.e. Central Excise Officer at the time of clearance and for debit of the duties leviable on the goods, but for this exemption. This would clearly indicate that the conditions in the SFIS certificate are nothing but discharge of the duty which has to be paid by the appellant to the Government of India. This would almost equal to the debits which are being made in the letter of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, we do not find any illegality in the order passed by the Tribunal. No substantial question of law arises for consideration. This Tax Appeal is accordingly dismissed. The Appellate Tribunal in its impugned order had held that appellant had cleared the dutiable finished goods by debiting the same under SFIS (Served from India Scheme). There is no dispute as regards the correctness of said certificates and debits made therein. Such clearances made by appellants under Notification No. 34/2006-C.E. would not be considered as exempted clearances and the appellant is not required to pay amount equal to 10% of the value of goods cleared by availing benefit of said notification. 5.2 We also find that on the same issue, Board has clarifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt under rule 6(3) is not required to be made. (3) The matter has been examined. One of the conditions for availing of these exemptions is that duties leviable, but for these exemptions, shall be debited in or on the reverse of said scrip. The scrip holder is also permitted to avail of cenvat credit of the duties debited in the scrip. In view of these provisions it has been decided that such debit of duty in these scrips shall be treated as payment of duty for the purpose of determining the applicability of rule 6 of the Cenvat Credit Rules, 2004. Therefore, it is clarified that in respect of goods cleared availing the benefit of any of Notifications Nos. 29/2012-C.E., 30/2012-C.E., 31/2012-C.E., 32/2012-C.E. and 33/2012-C.E. all dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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