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2016 (2) TMI 781 - CESTAT MUMBAI

2016 (2) TMI 781 - CESTAT MUMBAI - 2016 (336) E.L.T. 86 (Tri. - Mumbai) - CENVAT Credit taken on inputs used in respect of job-work cleared under full exemption, invoking Rule 6 of the Cenvat Credit Rules, 2004 - demands of duty were confirmed by both the lower authorities - revenue argued that the decision in case of Sterlite Industries was given while interpreting the MODVAT Rules, whereas the present dispute pertains to Cenvat Credit Rules - Held that:- The issue has been finally decided by L .....

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he case of Sterlite Industries Ltd. (supra) relies on the spirit of the MODVAT Rules and no specific rules. The ratio of the said judgment is equally applicable to Cenvat Credit Rules, 2004. - Appeal No. E/30 to 33/11 - A/85231-85234/16/SMB - Dated:- 6-1-2016 - Raju, Member (T) For the Appellant : Ms. Mansi Patil, Adv For the Respondent : Shri H.M. Dixit, AC (AR) ORDER Per Raju The appellant, M/s MPI Paper Pvt. Ltd., are manufacturing coloured paper and paper-board and clearing the same on payme .....

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nvoking Rule 6 of the Cenvat Credit Rules, 2004. The demands of duty were confirmed by both the lower authorities. Aggrieved by the said order, the appellants are before this Tribunal. 2. Learned Counsel for the appellant argued that the issue has been finally decided by Larger Bench of the Tribunal in the case of Sterlite Industries (I) Ltd. vs. Commissioner of Central Excise, Pune - 2005 (183) ELT 353 (Tri-LB). She further argued that the said decision of the Tribunal has been upheld by Hon .....

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considered the rival arguments. I find that the Tribunal in case of Sterlite Industries Ltd. (supra) has observed as follows: 3. We are also in agreement with the appellant's contention that Rule 3. 57C debars taking of credit in respect of the inputs used in the manufacture of the final product, if final product is exempted from the whole of duty of excise leviable thereon or chargeable to nil rate of duty. As such, to attract the provisions of Rule 57C, two situations in respect of the fin .....

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fications issued vide Circular No.10/75/CX. 6, it was held that clearance under goods under provision of 191BB for export without payment of duty would not get covered by the above expression. Reference was made to the advice received from the Ministry of Law dealt in the paragraph of 9 in the said decision. It was opined in the said letter of the Law Ministry that the term 'exempted' has a definite connotation. The same as attributed to the notification issued by the Central Government. .....

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