2017 (5) TMI 454

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..... l is filed against the Order-in-Original No. JAI-EXCUS-002-COM-084-13-14 dated 25.11.2013 passed by the Commissioner of Central Excise, Jaipur. The period in dispute is October 2011 to December 2011. 2. The brief facts of the case are that, during the period under consideration, the assessee-Appellants were engaged in the manufacture of Zinc/Lead Concentrates falling under Chapter 26 of the First .....

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..... Credit reversed by the assessee-Appellants during the relevant period amounts to Rs. 32,10,072/- which was reversed on monthly basis. This fact is duly acknowledged in the show cause notice as well as in the impugned order. But the Department was of the view that the assessee-Appellants have cleared the exempted goods valued at Rs. 15,86,83,522/- under Notification No. 04/2006-CE dated 01.03.2006. .....

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..... ee-Appellants' own case [Hindustan Zinc Ltd. vs CCE, Jaipur] in Appeal No. E/4041/2012, Final Order No. 54015/2016 dated 07.10.2016, wherein it was observed that : "3............We have heard both the sides and perused appeal records. The only point for decision is liability of the appellant to pay an amount equal to 5% on the value of exempted ore cleared by them in terms of Rule 6(3) of Cenvat .....

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..... s follow: "6.2 Thus, it is evident that the condition of filing the declaration is only directory and not mandatory. Further, most of the requirements under Rule 6(3A) like, name, address and registration no. of the assessee, description of taxable services and exempted services, CENVAT Credit of inputs and input services lying in balance as on the date of exercising option, are already availabl .....

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..... ces in the present case. In view of the above discussion, we find the impugned order is not sustainable. Accordingly, the same is set aside. The appeal is allowed." 5. By following our earlier order (supra), we set aside the impugned order and allow the appeal. 6. In the result, the appeal filed by the assessee-Appellants is allowed. (Dictated & pronounced in the open court)
Case laws, Dec .....

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