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2016 (7) TMI 650 - CESTAT HYDERABAD

2016 (7) TMI 650 - CESTAT HYDERABAD - TMI - 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 tha .....

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in the case of Bharat Heavy Electricals Ltd., 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 respo .....

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ra mega power project. The department entertained 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 ₹ .....

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le for full credit in view of the provisions 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 .....

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