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TMI Blog2017 (9) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... Homatropine Methyl Bromide and Homatropine Hydro Bromide, it was seen that these two compounds being derivatives of Homatropine were chargeable to nil rate of duty in terms of Notification No. 04/06-CE dt. 01.03.2006. However, the appellants were treating both the items as excisable and were clearing the same in the domestic market on payment of duty and for export on payment of duty under rebate claim or against LUT or CT-1 certificate for supplies to 100% EOU. As per the provisions of Section 5A(1A) the manufacturer shall not pay duty of excise on the goods, where an exemption under Sub-Section (1) from the whole of the duty of excise has been grated absolutely. Hence, the Revenue felt that the duty paid on the clearance of these two com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r contended that the issue is covered by the judgment of the Hon'ble Himachal High Court in the case of CCE Vs. Drish Shoes Ltd. - 2010 (254) ELT 417 (HP) wherein it was held that sub rule 5 of Rule 6 was applicable in case of exempted goods and sub rule 6 of Rules 6 of Cenvat Credit Rules applies to both exempted as well as dutiable goods. He also relied in the judgment of this Tribunal in the case of Arvind Ltd. Vs. CCE, Ahmedabad-III - 2016 (334) ELT. 146 (Tri. Ahmd.) and on the Final Order No.A/60480-60481/2017-SM[BR] dt. 28.03.2017 of this Tribunal in appellants own case. 4. Ld. AR for the Revenue reiterated the findings in the order of the Ld. Commissioner (Appeals). 5. Heard the parties and perused the record. 6. Appeal No. E/537/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1), as contained in Rule 6(5) of CENVAT Credit Rules, 2002 and Rule 6(6) of CENVAT Credit Rules, 2004, used in the manufacture of such goods, if the goods are exported. Question No. 1 is answered accordingly. 21. As regards question No.2, it is clear from a bare reading of Rule 5 of CENVAT Credit Rules, 2004 that a manufacturer, who exports the final products which are exempt from duty, can claim refund of CENVAT. So, this question is also answered against the appellant." In view of the above, the findings of the Ld. Commissioner in Para 14 of his order are not sustainable. Further, the goods supplied against CT-1 to EOU are specified in exception to Rule 6(6) itself. 7. As for the invoices against which rebate has been claimed, goods un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, it is observed that as per provisions of Rule 6(6)(v) of Cenvat Credit Rules, 2004, amount is not required to be paid under Rule 6(3) when goods are removed without payment of duty for export under bond in terms of provisions of Central Excise Rules, 2002. In the case of the appellant, the goods were not exported under bond, but were cleared on payment of duty, therefore, First Appellate Authority was fully justified in dismissing the appeal filed by the appellant and this Bench does not find any justification in interfering with the same." Following the above judgment, I hold that appellant are required to pay an amount equivalent to 10% on value of exempted goods. The appellants have pleaded that they have paid back the amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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