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2015 (10) TMI 101 - AT - Central ExciseDenial of CENVAT Credit - exempted goods or not - exemption under the 'Served from India Scheme' i.e. "SFIS" - Benefit of exemption Notification No. 34/2006-CE dated-14/06/2006 - assessee contended that clearance of such goods cannot be treated as 'Exempt' in as much as instead of duty payment through account current i.e. PLA or CENVAT Credit A/cs. of the manufacturer, the amount of duty is to be debited from such 'SFIS Certificate' - Held that:- at the time of passing the order, the case laws cited by the Assessee were not available to the Ld. Commr. and therefore, he had no occasion to examine the facts of the present case, in light of the case laws (2014 (1) TMI 169 - GUJARAT HIGH COURT) and [2012 (7) TMI 679 - GUJARAT HIGH COURT]. We also find that Ld. Commr. has not recorded his findings on the issue raised by the Revenue whether the credit could be allowed on the duty paid materials used in the manufacture of impugned exempt goods. Revenue has further contended that while allowing the said credit, the Ld. Commr. has traversed beyond the scope of the show cause notice. Both sides agreed that these issues to be addressed afresh by the adjudicating authority. In view of the facts and circumstances of the case stated above, we are of the opinion that order passed by the Ld. Commissioner requires to be set aside - Matter remanded back - Decided in favour of assessee.
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