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TMI Blog2025 (1) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... ave reversed the Cenvat Credit, therefore, they are not entitled for benefit of notifications. The said contention is not sustainable, as appellant has reverse the Cenvat Credit during investigation itself before issuance of the Show Cause Notice. Conclusion - The Cenvat Credit is attributable to the goods cleared by the appellant without payment of duty claiming the benefit of notification no. 6/2002 CE dated 01.03.2002 and notification no. 6/2006 CE dated 01.03.2006 reversed Cenvat Credit attributable to the other goods used in manufacture of those goods along with interest. The appellant is entitled for the benefit of notification no. 6/2002 CE dated 01.03.2002 and notification no. 6/2006 CE dated 01.03.2006. No penalty is imposable on the appellants. Appeal disposed off. - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI RAJEEV TANDON, MEMBER (TECHNICAL) Mr. N.K. Chowdhury, Advocate for the Appellant Shri P. Das, Authorized Representative for the Respondent ORDER All the appeals are having common issue. Therefore, all are disposed by a common order. 2. The appellant namely UMC Engineering Pvt. Ltd. was engaged in manufacturing of Tripper/Dumper Bodies for mounting them on duty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of Tripper/Trippers Body/Dumper, which they were not entitled while availing the SSI benefit. It was also observed from the Cenvat Register, the appellant had used the said raw-materials/inputs on which they availed CENVAT Credit have also been used for manufacturing of finished goods viz. Container Bin, Motor Vehicle Body,Technological Structures, Scissor Lift Platform etc. on which they paid the Central Excise duty. The appellant did not maintain separate accounts. The appellant made a deposit of Rs. 29 Lacs against reversal of Cenvat Credit which was not entitled to and later on, worked out that the Cenvat Credit which was required to be reversed by the appellant is Rs. 13,78,469.75. 6. On the basis of the above audit, a Show Cause Notice dated 06.10.2010 with Corrigendum dated 01.02.2011 proposing to classify the goods under Tariff Sub-heading No. 87041010 and 87041090, to deny the benefit of Notification No. 6/2002-CE and Notification No. 6/2006-CE since the appellant did not fulfil the conditions of the exemption notifications and also deny SSI benefit and appropriation of the amount already paid. Consequently, demand to be raised for the clearances made during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions. 14. We find that the sole issue is that whether the appellant is entitled for the benefit of notification no. 6/2002-CE dated 01.03.2002 and notification no. 6/2006 CE dated 01.03.2006 or not. 15. The claim of the appellant is that they are classifying the goods under tariff sub heading 87051090 as special type vehicles whereas Revenue wants to classify the impugned Dumpers/Trippers under sub-heading 87041010 and 87041090. For better appreciation of the facts the notification entries are incorporated here. 212 87 (i) Motor vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons; (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of compressed or liquiefied gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles Nil Nil 52 213 87.01 Tractors of engine capacity exceeding 1800cc, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed Explanation.- For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s exemption is not applicable to a manufacturer of said vehicles- (a) who is manufacturing such vehicle on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his account; and (b) who is manufacturing chassis and using such chassis for further manufacture of such vehicle. 53. If no credit of duty paid on the chassis falling under heading No. 87.06 has been taken under rule 3 or rule 11 of the CENVAT Credit Rules, 2002. 54. If an officer not below the rank of the Deputy Secretary to the Govern- ment of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons. 55. If manufactured out of chassis and equipment, on which the duty of excise leviable under the First Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975, as the case may be, has already been paid. 17. If we consider that the goods in question are classifiable under chapter heading 8704 then also in terms of condition no. 6/2002-CE and NN. 6/2006-CE, the appellant is entitled to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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