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2016 (9) TMI 282 - CESTAT NEW DELHI

2016 (9) TMI 282 - CESTAT NEW DELHI - 2016 (338) E.L.T. 614 (Tri. - Del.) - Notification 30/2004-CE dated 9.7.2004 - entitlement for exemption benefit - Cenvat Credit - appellant reversed 6% of the value of exempted goods in terms of Rule 6(3)(i) of Cenvat Credit Rules, 2004 - Held that:- the appellants claim on the applicability of sub Rule (3D) of Rule 6 is legally sustainable. The said sub-rule provides for a deeming provision to the effect that payment of amount under sub-rule (3) should be .....

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(3) of Rule 3 which has no relevance to the facts of the present case in view of the specific provision of sub-rule (3D) of Rule 6. - Decided in favour of appellant - Appeal No. E/51901/2014-Ex[DB] - Final Order No. A/50182/2016-EX(DB) - Dated:- 8-2-2016 - Shri S. K. Mohanty Member (Judicial) And B. Ravichandran Member(Technical). Mr. B. L. Narsimhan (Advocate) for the Appellant Mr. S. Nanthuk, DR for the Respondent ORDER: Per B. Ravichandran: This appeal is against the order dated 21.01.2014 o .....

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to 6% of the value in terms of Rule 6(3)(i) of the said Rules. Notification No. 30/2004-CE dated 9.7.2004 stipulates that nothing contained in the said notification shall apply to the goods in respect of which credit of duty on inputs has been taken under the provisions of Cenvat Credit Rules, 2004. The Revenue is of the view that as the appellant have availed credit on all inputs (used for duty paid as well as exempted final products) they are barred from availing the above mentioned notificati .....

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for the appellant submitted that exemption availing under the above mentioned notification has been rightly claimed by the appellants. The findings of the Original Authority based on the explanation (3) of Rule (3) is misconceived. The deeming provision under Rule 6(3D) covers the present situation. Even without this sub-rule when the assessee follows the procedure under Rule 6(3)(i) they are entitled for exemption. He relied on the decision of the Tribunal in Life Long Appliances Ltd. 2000 (12 .....

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