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Commissioner of Central Excise Versus Kirloskar Chillers Pvt. Ltd.

2017 (9) TMI 694 - CESTAT MUMBAI

CENVAT credit - SFIS certificate - N/N. 34/2006-CE dated 14.06.2006 - case of the Department is that since the goods were cleared under N/N. 34/2006-CE without payment of duty they are liable to pay 10% of the value of the goods as exempted goods in terms of Rule 6 of CCR, 2004 - Held that: - there is no dispute on the fact that the respondent has cleared the goods under N/N. 34/2006-CE which was issued under SFIS Scheme. According to which the manufacturer is allowed to clear the goods without .....

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of the case is that the respondent supplied the goods without payment of duty under Notification 34/2006-CE dated 14.06.2006. The buyer of the goods is holding SFIS certificate, duty payable by the respondent has been debited by the buyer in their SFIS certificate. The case of the Department is that since the goods were cleared under Notification 34/2006-CE without payment of duty they are liable to pay 10% of the value of the goods as exempted goods in terms of Rule 6 of Cenvat Credit Rules, 20 .....

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Aggrieved by the order, Revenue filed this appeal. 2. Shri. A.B. Kulgod, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterating the ground of appeal submits that there is no exception provided in respect of Notification No. 34/2006 which is an exemption notification. In terms of Rule 6, the respondent is required to pay 10% of the value of exempted goods. He places reliance on the following judgements:- (a) Mohan Breweries & Distilleries Ltd. - 2015 (325) ELT 42 (Mad.)2 .....

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in their case. They are not required to pay 10% of the value of the goods cleared under Notification 34/2006-CE. She places reliance on the decision of the Hon ble High Court of Gujarat in the case of CCE v. Voltamp Transformers Ltd - 2013 (296) ELT A16 (Guj) which is on the identical issue. 4. I have carefully considered the submissions made by both sides. 5. I find that there is no dispute on the fact that the respondent has cleared the goods under Notification No. 34/2006-CE which was issued .....

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for procurement from the domestic sources as items permitted under para 3.6.4.5 5.1 As per this para 3.6.4.5 of Foreign Trade Policy, the goods supplied by the respondent is not exempted as duty was admittedly debited by the recipient of the goods. Very same issue has been considered by the Hon ble Gujarat High Court in the case of Voltamp Transformers Ltd. (supra) wherein the Hon ble High Court has given the following observation:- 3.2 The assessee cleared the finished goods by debiting the du .....

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was subjected to specific conditions. It can be seen from condition no. (i) that the exemption to the goods cleared from the factory premises of an assessee will be granted only if the SFIS certificate is produced before the authorities i.e. Central Excise Officer at the time of clearance and for debit of the duties leviable on the goods, but for this exemption. This would clearly indicate that the conditions in the SFIS certificate are nothing but discharge of the duty which has to be paid by .....

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