TMI Blog2012 (10) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... – Held that:- Assessees prima facie were not required to discharge the obligation prescribed under Rule 6 of Cenvat Credit Rules, 2001 as they were covered by clause (vii) of Rule 6(6), which stipulates that the provisions relating to payment of 10% or 5% as the case may be were not required to be followed as the goods were supplied against I.C.B. in terms of Notification No. 6/02 or 6/06 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Notification No. 69/95-C.E. dated 16-3-95 as amended. 2. The assessees herein cleared steel pipes on payment of duty to unit No. 2 and unit No. 2 availed input credit on such pipes used in the final products which were cleared without payment of duty in terms of Notification No. 6/2006 for goods supplied against International Competitive Bidding Project (I.C.B.). From 1-7-07, both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chargeable to Nil rate of duty, other than those goods which are cleared - (i) to a unit in a Free Trade Zone, or (ii) to a hundred percent Export Oriented Undertaking, or (iii) to a unit in an Electronic Hardware Technology Park, or (iv) to a unit in a Software Technology Park, or (v) under Notification No. 108/95-Central Excise, dated 28th August, 1995 (supplied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Cenvat Credit Rules, 2001, the department was of the view that the benefit under the captive consumption notification was not available. However, we find that the assessees prima facie were not required to discharge the obligation prescribed under Rule 6 of Cenvat Credit Rules, 2001 as they were covered by clause (vii) of Rule 6(6), which stipulates that the provisions relating to payment of 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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