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2016 (11) TMI 1334 - AT - Central ExciseExemption under Notification No. 6/2006-CE - competitive bidding - Rule 6(3)(b) of Cenvat Credit Rules, 2004 - Held that: - There is no dispute about the fact that in respect of supplied made by a manufacturer against international competitive bidding by availing full exemption under notification No. 6/2006-CE (Sl. No. 91) the provisions of sub rule (1), (2), (3) of Rule 6 are not applicable in view of the provisions of sub-rule (6) of Rule 6. When the appellant had wrongly paid the amount under rule 6(3) of the Cenvat Credit Rules and had requested the Department for its re-credit and thereafter had reminded the department for the re-credit and when in pursuance of their request for re-credit, the same had been allowed by the Assistant Commissioner vide order dated 20.04.2009 just because the appellant had taken the re-credit on their own on 31.03.2008, there would be no justification for imposition of penalty when the Assistant Commissioner vide order dated 20.04.2009 had permitted the re-credit of ₹ 9,80,354/- this credit would be treated as available for the month 2009 and hence there would be no excess utilization of credit during that month. In view of this, the cenvat credit demand and penalty does not appear to be sustainable. Appeal allowed - decided in favor of appellant.
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