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2012 (9) TMI 919 - AT - Central ExciseExemption under Notification No. 6/2006-C.E., dated 1-3-2006 - Non maintenance of separate account - Held that:- In respect of supplies made by a manufacturer against international competitive bidding by availing full exemption under Notification No. 6/2006-C.E. (Sl. No. 91) the provisions of sub-rules (1), (2) and (3) of Rule 6 are not applicable in view of the provisions of sub-rule (6) of Rule 6. When the appellant had wrongly paid the amount under Rule 6(3) of the Cenvat Credit Rules and had requested the Department for its recredit and thereafter had reminded the Department for the recredit and when in pursuance of their request for recredit, the same had been allowed by the Assistant Commissioner vide order dated 20-4-2009 just because the appellant had taken the recredit on their own on 31-3-2009, there would be no justification for imposition of penalty. When the Assistant Commissioner vide order dated 20-4-2009 had permitted the recredit of ₹ 9,80,354/- this credit would be treated as available for the month of March, 2009 and hence there would be no excess utilization of credit during that month. In view of this, the cenvat credit demand and penalty does not appear to be sustainable - Stay granted.
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