2008 (11) TMI 446

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..... chana Wadhwa, Member (J)]. After hearing both sides duly represented by Shri A.D. Maru, learned advocate appearing for the appellant and Shri S.R. Prasad, learned SDR appearing for the Revenue, we find that CTD bars of iron and steel manufactured by the appellant were cleared to earthquake affected area of Gujarat by availing exemption as provided under Notification No. 16/2001-C.E., dt. 26 .....

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..... dealt with. The appeal against the above order did not succeed before the Commissioner (Appeals). Hence, the present appeal. 3. Apart from the finding the above reasoning to be correct in law, we note that in terms of provisions of Rule 6, appellant was required to debit 8% of the value of the exempted goods, if he has availed MODVAT credit on the own input. It is not the appellant s case t .....

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