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2014 (10) TMI 271 - AT - Central ExciseCenvat Credit - Exempted goods - Revenue is of the opinion that the appellants should have paid 10% of the value of zinc dross under Rule 6(4) of Cenvat Credit Rules, 2004 because there was no excise duty paid on the zinc dross cleared by them - Held that:- Inasmuch as the said Zinc dross, so imported by them was found to be of low quality and not fit for use, the same were removed/sold by them, as such, without payment of duty, in the month of March, 2008 itself. Inasmuch as no CVD was paid on the said imported material, they never availed any credit and as such, were not required to reverse any credit at the time of clearance of the same - neither adjudicating authority nor Commissioner (Appeals) adverted to the above factual position, though the same were specifically placed before them. I have seen the Bill of Entry under which Zinc dross was imported by the appellant. The same Zinc dross stand cleared by them in the same very month as the appellant found the same to be of low quality. If that be so the invocation of the provisions of Rule 6, etc., for confirmation of demand of duty against the appellant are not proper and justified - Decided in favour of assessee.
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