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2024 (1) TMI 445 - AT - Central ExciseCENVAT credit - clearance of exempted goods without following the procedures laid down under Rule 6 of CENVAT Credit Rules, 2004 - duty paid by the appellant by debiting SFIS (Served from India Scheme) scrips for clearance of tipper trucks during the relevant period - recovery of 6% of the value of the exempted goods with interest and penalty - HELD THAT:- The Appellate Tribunal in its impugned order had held that appellant had cleared the dutiable finished goods by debiting the same under SFIS (Served from India Scheme). There is no dispute as regards the correctness of said certificates and debits made therein. Such clearances made by appellants under Notification No. 34/2006-C.E. would not be considered as exempted clearances and the appellant is not required to pay amount equal to 10% of the value of goods cleared by availing benefit of said notification. In the clearance of 131 Nos. of tipper trucks, the scrips utilised for debiting the duty in availing exemption Notification No.34/2006-CE dated 14.06.2006 as amended vide Notification No.15/2013-CE dated 18.04.2013, would not be considered as exempted goods; hence, Rule 6 of CENVAT Credit Rules, 2004 cannot be attracted. The impugned order is set aside - Appeal allowed.
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