TMI Blog2013 (11) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... er clause (ii), the applicant, made an application on 29th of May, 2008 complying with the conditions prescribed under Sub-Rule 3A - Prima facie, mere discharging 10% of the price of the exempted goods due to non-availability of data at the beginning of the Financial year, would not disentitle them in exercising their option later during the same financial year under clause (ii) of Sub-Rule (3) of Rule 6 of Cenvat Credit Rules,2004 - the applicant could able to make out prima facie a case for total waiver of pre-deposit of dues - Thus pre-deposits waived till the disposal Stay granted. - Appeal No. E/1/2011 - ORDER NO.S-366/KOL/2013 - Dated:- 14-5-2013 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant: Dr. Samir Chakrabor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of exempted finished goods by following the procedure prescribed under Sub-rule (3A) of said Rule 6 CCR,2004. It is his contention that the relevant data relating to the cenvat credit, attributable to the inputs used in the exempted products were not readily available with the applicant as on 1/4/2008, hence, they could not exercise their option at the beginning of the Financial year. However, after collecting the necessary data, on 29/5/2008, the applicant wrote a letter to the Range Superintendent exercising their option as laid down under sub-rule 3(A) of Rule 6 of Cenvat Credit Rules, 2004. The Ld. Sr. Advocate further submitted that the said request was rejected by the Department on 5th of June, 2008. The ld. Advocate fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-2008 (012) STR 0104 (SC) and the recent case of Mayo College General Council Vs. Commr. Of C.Ex. (Appeals), Jaipur-II-2012 (28) S.T.R. 225 (Raj.) and the judgment in the case of Commr. of Central Excise, Guntur Vs. Sri Chaitanya Educational Committee-2011 (22) STR 135 (AP), the applicant be directed to deposit from the confirmed amount to safeguard the interest of Revenue. 4. Heard both sides and perused the records. We find that the limited issue involved in the present case is availing of the benefits of procedures laid down under clause (i) or Clause (ii) of the amended Sub-Rule (3) of Rule 6 of the Cenvat Credit Rules,2004 brought into force w.e.f. 01/4/2008. It is the case of the Revenue that once the assessee continues to pay 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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