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2018 (11) TMI 907 - AT - Central ExciseDemand u/s 11D - collection of amount - reversal of cenvat credit under Rule 6 - Supply of pipes to water supply projects - N/N. 6/2002 dated 01.03.2002 - case of Revenue is that Since the appellant also supplied the pipes without availing the benefit of the notification as above and since cenvat credit was availed on inputs, they were required to pay an amount @ 8% of the value of the exempted goods, in terms of Rule 6(3) of the Cenvat Credit Rules, 2004. Held that:- The Tribunal in the case of Mayfair Polymer Pvt. Ltd. [2007 (9) TMI 519 - CESTAT, AHMEDABAD] had occasion to examine a similar situation, where it was held that no evidence has been produced to indicate that they have shown an amount of duty more than the what they have paid to department in such assessment documents and collected such higher amounts and hence no case is made out for seeking recovery under Section 11D. In the present case, it is not in dispute that the appellant have not indicated in their invoices the amount of 8% separately as excise duty. Hence, in the line with the decision of the Tribunal, the demand cannot be sustained. The reference to Section 11D as it stood at the relevant time also makes it clear that the Section will have no application to exempted goods. Section 11D was made applicable to goods which are wholly exempted or chargeable to the ‘Nil’ rate of duty only after its amendment w.e.f. 10.05.2008. This fact has also been circulated by CBEC at the time of amendment vide their instructions dated 29.02.2008. Appeal allowed - decided in favor of appellant.
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