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2017 (9) TMI 694 - AT - Central ExciseCENVAT credit - SFIS certificate - N/N. 34/2006-CE dated 14.06.2006 - case of the Department is that since the goods were cleared under N/N. 34/2006-CE without payment of duty they are liable to pay 10% of the value of the goods as exempted goods in terms of Rule 6 of CCR, 2004 - Held that: - there is no dispute on the fact that the respondent has cleared the goods under N/N. 34/2006-CE which was issued under SFIS Scheme. According to which the manufacturer is allowed to clear the goods without payment of duty and the duty payable on such goods is debited from the SFIS Scrip by the recipient of the goods - it cannot be said that the goods cleared by the respondent is exempted - Rule 6(3)(b) of Cenvat Credit Rules 2004 is not applicable - appeal dismissed - decided against Revenue.
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