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2017 (9) TMI 337 - AT - Central ExciseReversal of CENVAT credit - inputs - Rule 6(3) (a)/Rule 57 AD - case of the department is that since part of supplies were made claiming exemption N/N. 10/97-CE, they are required to pay 8%/ 10% of the total price in terms of Rule 6(3) (a)/Rule 57 AD - Held that: - the appellant have manufactured P.D. Pump, which is per se not exempted goods. However, they have cleared part of their manufactured goods i.e. P.D. pump under Notification No.10/97-CE and 3/2004-CE, where supplies made to Indian Navy - Rule 6(3) shall be applicable only when manufacturer of the goods manufacture goods of two types, one is excisable and another is exempted. However, in case where goods manufactured are dutiable at the time of manufacture, Rule 6(3) will not be applicable. Similar issue decided in the case of COMMISSIONER OF CENTRAL EXCISE, THIRUNELVELI Versus DCW LTD. [2008 (10) TMI 380 - MADRAS HIGH COURT], where it was held that For the provisions of Rule 57CC(1) to apply, there should be one final product which is dutiable and another final product which is exempted from payment of duty or chargeable to “Nil” rate of duty. Appeal allowed - decided in favor of appellant.
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