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2019 (3) TMI 106

the appellant’s case, even though the clinker was not supplied but though the cement supplied contains the clinker and therefore, it is clear that clinker is deemed to have been supplied for earthquake relief. Therefore, the appellant are entitled for the exemption under Notification No. 2/2001-CE. - CENVAT Credit - common input used in dutiable as well as exempt goods - fuel - separate accounts for fuel was not maintained as per Rule 6(2) of Cenvat Credit Rules which requires maintenance of separate accounts except for the inputs intended to be used as fuel - Held that:- The only lapse is that the appellant have availed and retained Cenvat credit on fuel. Though the appellant have discharged obligation prescribed under Rule 6 (2) of Ce .....

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duty of ₹ 2,05,200/- on the part the clinker used in the portion of cement which was cleared with duty exemption for earthquake relief. Prior to 27.05.2002, the appellant was reversing 8% value of exempted cement cleared for earthquake relief and from 27.05.2002 onwards, instead of reversing 8%, the appellant started maintaining separate accounts in respect of the inputs on which Cenvat credit was not taken namely, HDPE Bags. However, separate accounts for fuel was not maintained as per Rule 6(2) of Cenvat Credit Rules which requires maintenance of separate accounts except for the inputs intended to be used as fuel. The department issued second show cause notice dated 25.04.2003 for the period 27.05.2002 to 25.07.2002 demanding duty .....

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No. 67/95-CE is not available, the clinker otherwise exempted under Notification No. 02/2001-CE itself. Without prejudice he submits that since the appellant was paying/ reversing 8% value of exempted cement, the appellant was entitled for the exemption under Notification No. 67/95-CE as held in Toyto Kirloskar Motor Limited (supra) and in Bhushan Steel & Strips Limited vs. CCE - 2015 (326) ELT 729 (Tri. Del.). As regards the Notification No. 16/2001-CE, he submits that in view of clause (vi) of the proviso in Notification No. 67/95-CE, exemption cannot be denied to clinker used in manufacturing the cement cleared under Notification No. 16/2001-CE. He submits that even though the cement was cleared under exemption under Notification 16/ .....

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sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the First and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) donated or purchased out of cash donations, for the relief and rehabilitation of the people affected by the earthquake in the State of Gujarat from the whole of the duty of excise leviable thereon under both the above mentioned Acts, subject to the following conditions, namely (i) that it is certified by the manufacturer of such goods on the re .....

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t entitled for Notification No. 67/95-CE the exemption otherwise is available under Notification No. 2/2001-CE. For the subsequent period, as regards the claim of the appellant for Notification No. 16/2001-CE, we find that only lapse is that the appellant have availed and retained Cenvat credit on fuel. Though the appellant have discharged obligation prescribed under Rule 6 (2) of Cenvat Credit Rules, 2004 but by availing Cenvat credit on fuel, the obligation under sub Rule 1 of Rule 6 of Cenvat Credit Rules, 2004 has not been discharged. 5. Shri J.C. Patel, Ld. Counsel during arguments submitted that they are ready to reverse the Cenvat credit on fuel if required therefore, they are entitled for the Notification No. 16/2001-CE. We find tha .....

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