TMI Blog2007 (12) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per: M. Veeraiyan, Member (T)]. - 1. This is a Department's appeal against the order of the Commissioner (Appeals) No. RS/127/SRT-I/07, dated 10-5-07. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The respondent is in the business of building ocean-going vessels, and they have also built vessels for coast guard. (b) The materials meant for use in building ship for coast guard, can be cleared without payment of duty in terms of Notification No. 64/95, dt. 16-3-95. (c) The goods manufactured by M/s. Essar Steel Ltd. have been supplied to the appellant and the goods have been used in building of vessels which were supplied to the coast guard. As the certificate from the coast guard has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is challenging the assessment order made at the end of the manufacture does not arise. 6. We have carefully considered the submissions from both sides. It is not in dispute that the goods manufactured by M/s. Essar Steel Ltd. have been supplied to the respondent and the goods have been used in building of vessels which were supplied to the coast guard. The eligibility of Notification No. 64/95 for the material received by the respondent from M/s. Essar Steel Ltd. is in dispute only on the ground that they were not able to produce the certificate in time and therefore the goods have been cleared on payment of duty. It was submitted that when the goods were sold the burden of duty has been passed on to the respondent as a buyer. The wordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in or in relation to the manufacture of such final products at the time of their clearance from factory. In the present case, the exemption is sought after the clearance of goods from the factory. Therefore, the adjudicating authority is correct to conclude that the exemption under Notification No. 64/95 is linked with reversal of the amount equivalent to the Cenvat Credit attributable to inputs used in relation to manufacture of the subjected goods. However, since the exemption is claimed by way of refund claim on post clearance stage. The requirement of reversal of amount equivalent to Cenvat credit in accordance with Rule 6(3) of Cenvat Credit Rules, 2004 has to be taken care of before disbursal of refund to appellants. 20. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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