TMI Blog2018 (5) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... issed - decided against Revenue. - E/1381/2011 - FINAL ORDER No. A/30411/2018 - Dated:- 20-2-2018 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Dora Reddy, (AR) for the Appellant. Shri R. Muralidhar, Advocate for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is filed by the Revenue against Order-in-Original No. 06/2011 (C.E.) - Commr. dated 11.02.2011. 2. Heard both sides and perused the records. 3. On perusal of records, and on consideration of submissions made, we find that the issue is regarding the demand of an amount equivalent to 5%/10% of the value of exempted goods cleared and demand is in terms of Rule 6(3) of CENVAT Credit Rules, 2004 for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent herein had a cleared exempted goods Leaflets, Lables, Brochures during the period in question and having availed the CENVAT credit and not maintain separate accounts should have reverse an amount of 5%/10% of the value of exempted goods cleared. 6. On careful consideration of submissions made, we find that the Adjudicating Authority has correctly dropped the proceedings initiated against the respondents on the issue of demand of 5%/10% of the value of the exempted final products cleared from the factory premises. The Adjudicating Authority has specifically recorded that the exempted goods were cleared to 100% EOU and also that no credit was availed on the inputs which are used for manufacturing of leaflets. The findings were recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable on the clearances of exempted goods. In the instant case, the assessee have cleared Labels (fully exempted from payment of duty by virtue of Notification No. 10/2003-CE dated 01.03.2003 upto February, 2006), Brochures (fully exempted from payment of duty by virtue of Notification No. 10/2003-CE dated 01.03.2003 upto February, 2006 and Tariff Rate of duty being Nil thereafter) and Leaflets (Tariff Rate being Nil from March, 2006 onwards) without payment of the amount at applicable rate in terms of sub-rule (3) of Rule 6 ibid. 25. In their defence, it is argued by the assessee that they did not avail any CENVAT credit on the inputs used in the manufacture of leaflets and hence there cannot be any demand on the clearances of leafl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
