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2019 (6) TMI 192 - AT - Central ExciseCENVAT Credit - clearance of “Dissolved Acetylene Gas” cleared by them from their factory under N/N. 82/84-CE, dated 31.03.1984 (as amended) without payment of duty - It is the case of the Revenue that since the appellant cleared these products without payment of duty, claiming exemption under notification No. 82/84-CE, they have to pay an amount as per Rule 6(6) of CCR 2004 - HELD THAT:- In the present system, the Central Excise duty is leviable on all excisable goods which are manufactured or produced at the rates set out in the schedule to Section in Central Excise Tariff Act 1985 read with any exemption notification. The exemption notifications provide for either full exemption or partial exemption. Further, they can provide for either conditional exemption or unconditional exemption. If the exemption notification is an unconditional one, it applies to all persons and all clearances. If it is a conditional one, it applies to such persons and clearances as may meet the conditions. A person who is entitled to the exemption may chose not to fulfil the conditions and not to claim the exemption notification also. Further, it is also possible that the same person may clear the same goods, some claiming a conditional exemption and others without conditional exemption and paying duty. In the present case, the condition of the exemption notification 82/84-CE as amended is that the assessee has to get a certificate from the jurisdictional Asst. Commissioner or Dy. Commissioner and that they have to follow the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. To the extent the goods are cleared availing the benefit of this exemption, they are fully exempted and not otherwise. Where there is an exemption notification, exempting the goods from payment of Central Excise duty, the Hon’ble High Court of Gujarat in the case of MICRO MELT (P) LTD. VERSUS CCE AND CUSTOMS [2011 (7) TMI 853 - GUJARAT HIGH COURT] held that the question of remission does not arise. In the present case, anyway, the provisions for remission themselves do not exist. The appellant, having cleared the goods on claiming full exemption from payment of duty, are not entitled to CENVAT Credit to that extent and are required to reverse CENVAT Credit or pay an amount as per Rule 6 of CCR 2004 - appeal dismissed - decided against appellant.
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