2015 (10) TMI 1827

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..... ion regularly. The exemption in question, which is solely meant for flood victims, was availed in respect of one clearance only. In such a scenario, no assessee would keep separate cenvatable accounts in terms of Rule 6. On being pointed out by the Revenue, the appellant forgone their claim to the exemption notification and paid duty accordingly. Merely because the appellant did not pay the duty a .....

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..... aring their final products on payment of duty. However, one consignment was cleared by them by claiming the exemption Notification No.48/2008-CE dated 2.9.2008, which exempts clearances made for flood victims subject to fulfillment of certain conditions. There is no dispute that the said conditions stand fulfilled by the appellant and the benefit of Notification was available to them. 2. Howeve .....

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..... lty under Rule 15 of CENVAT Credit Rules. 3. After appreciating the facts, I find that the appellant was not availing the exemption regularly. The exemption in question, which is solely meant for flood victims, was availed in respect of one clearance only. In such a scenario, no assessee would keep separate cenvatable accounts in terms of Rule 6. On being pointed out by the Revenue, the appella .....

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