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M/s Andhra Cements Ltd. Versus CC & CE, Guntur

2016 (7) TMI 650 - CESTAT HYDERABAD

Supply of goods against ICB - Eligibility of exemption under Notification No. 6/2006-CE dated 01.03.2006 r/w amended Notification No. 46/2008-CE dated 14.08.2008 treating that the goods supplied are for setting up of ultra mega power project - need to Maintain separate accounts when common inputs are used in manufacture of both dutiable and exempted goods - Held that:- On perusal of records it is seen that competant authority has issued certificate that the goods are exempt from duty as per Noti .....

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., case (2015 (7) TMI 225 - CESTAT NEW DELHI). Commissioner (Appeals) has erred in holding that the provision of Rule 6(6)(vii) is applicable only w.e.f. 27.02.2010. Also see Areva T & D India Ltd. [2014 (3) TMI 703 - CESTAT CHENNAI ] - Decided in favour of assessee - E/20003/2014 - A/30442/2016 - Dated:- 6-5-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri G. Prahlad, Advocate for Appellant Shri Chatur Singh, Assistant Commissioner (AR) for respondent ORDER The appellants are engaged in ma .....

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ained the view that the appellant has to maintain separate accounts when common inputs are used in manufacture of both dutiable and exempted goods. A show cause notice was issued raising the above allegation and proposing to recover demand, interest and penalty. After due process of law the original authority confirmed an amount of ₹ 61,817 (10% on ₹ 6,18,165 for period upto 06.07.2009) and for further period ₹ 1,32,080 (5% on ₹ 26,41,594 from 07.07.2009 to 10.12.2009) fo .....

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of Rule 6(6)(vii) of Cenvat Credit Rules, 2004. The goods were cleared to Mega Power Projects under International Competitive Bidding (ICB) claiming exemption under the Notification No.6/2006-CE dated 01.03.2006 as amended vide Notification No.46/2008-CE dated 14.08.2008. That once goods are supplied against ICB then by virtue of Rule 6(6)(vii) of CCR, 2004, the sub clause (1) to (4) of Rule 6 are not applicable. He drew support from the judgment laid in Areva T & D India Ltd., Vs CCE - [20 .....

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