9911796707
TMI Blog2024 (1) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of cement at Rajban, Himachal Pradesh; the appellants have availed exemption contained under Notification No.50/2003-CE (NT) dated 10.06.2003; prior to availing the exemption on substantial expansion, the appellants were paying duty on the cement manufactured by them but were availing exemption for the intermediate product i.e. Clinker as per Notification No.67/1995- CE dated 16.03.1995; w.e.f. 12.03.2010 i.e. since they opted for exemption, the removed cement manufactured as per the exemption contained under Notification No.50/2003 while continuing to avail exemption for Clinker under Notification No.67/1995. 3. During the course of audit, it was observed that the appellants had a balance of 3380.29MT of cement on the day of decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 (SC) in which the appellant was also a party with CA No.16934/2014. 5. Shri Anurag Kumar, assisted by Shri Aneesh Dewan, learned Authorized Representatives, reiterates the findings of the impugned order and submits that the demand was correctly confirmed by the Adjudicating Authority. 6. Heard both sides and perused the records of the case. We find that Hon'ble Apex Court in the cases cited above has put to rest a long ongoing dispute, that the cement companies i.e. M/s Ambuja Cements, M/s ACC and the appellants, had with the Department. We find that Hon'ble Apex Court finds as follows: "12. In the present case, we find that the Clinker is used as input for production of Cement and Cement is exempted from the excise duty. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Service Tax Appellate Tribunal (for short 'CESTAT') has disallowed the exemption in respect of 'Clinker' as claimed above. 15. As per the CESTAT, Rule 6 applies only if some final product is partly exempt and partly dutiable. However, we do not find any such restriction in Rule 6 which contemplates the situation where a manufacturer produces (a) final products which are chargeable to duty, as well as; (b) exempted goods. The Rule does not provide that the same final product should be partly dutiable and partly exempted. On the contrary, this Rule relates to taking of Cenvat credit in respect of 'inputs'. 16. This Rule is not applicable as such in its totality since taking of Cenvat credit is not in issue in these cases. On th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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