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2018 (9) TMI 1425 - AT - Central ExciseCENVAT Credit - demand of 10% of the price of the exempted goods - appellants were clearing their final products for home consumption partly on payment of duty and partly without payment of duty while claiming benefit of exemption Notification No.6/2006-CE dated 01.03.2006 as amended. Held that:- An identical issue has been considered by the Tribunal in the case of Commissioner of Central Excise vs. Bharat Heavy Electricals Ltd. [2015 (7) TMI 225 - CESTAT NEW DELHI]. It was observed that the Department’s contention that Clause (vii) of Rule 6(6) would not be applicable to goods manufactured in India and would be applicable only to the imported goods is absurd as Clause (vii) of Rule 6(6) has to be read alongwith provision of Rule 6(6) and cannot be interpreted in isolation. It is also noted that their goods have been supplied under International Competitive Bidding and M/s ABB Ltd., were awarded a contract by DMRC for supply of various items. In support, certificate of DMRC and certificate of ABB Ltd., have been produced on record and in fact are not disputed by the Revenue - The fact that the clearances were made in terms of Notification No.6/2002-CE dated 01.03.2002 do not stands disputed by the Revenue. In that scenario the benefit of Rule 6(6)(vii) has to be extended to the assessee and no demand can be confirmed against them. Appeal allowed - decided in favor of appellant.
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