2013 (4) TMI 303

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..... RABLE MR. JUSTICE V. M. SAHAI) JUDGMENT 1. We have heard Ms. Sejal Mandavia, learned counsel appearing for the appellant on the following proposed substantial questions of law. Whether goods cleared against Certificate issued under: "Served From India Scheme" can be treated as exempted goods for the purposes of Rule 6(3)(b) of Cenvat Credit Rules, 2004 requiring payment of 10% of the value of t .....

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..... of the Madras High Court in Commissioner of Central Excise, Pondicherry v. CESTAT reported in 2009(240) E.L.T.367 (Madras) is not applicable to the facts of the present case as the facts are different. Learned counsel for the appellant has urged that in view of Rule 6(3)(b) of Cenvat Credit Rules, 2004, the manufacturer is required to maintain separate accounts and as the respondent has not mainta .....

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..... ds by debiting the duty amount from the certificate produced by the buyers. There was no dispute that the assessee had cleared dutiable goods by debiting under SFIS scheme and the certificate of buyers was also not disputed. The issue was regarding exemptability of such clearances under the notification. After considering the notification dated 9.6.2006 in question, the Tribunal quoting with appro .....

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..... for export without payment of duty, as per provisions in Central Excise Rules, 2002, and the said debits are considered as discharge of duty liability and once the proof of export is produced, the amounts debited are recredited. It can be seen from the above reproduced clarification that the CBEC specifically mentioned the conditions that has to be performed by the jurisdictional Central Excise O .....

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..... customs duty, while the SFIS scheme, the service providers are issued SFIS certificate which allow them to import or procure indigenous goods without payment of duty by debiting the said script." 5. For the aforesaid reason, we do not find any illegality in the order passed by the Tribunal. No substantial question of law arises for consideration. This Tax Appeal is accordingly dismissed.
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