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2019 (7) TMI 626

..... CE dated 27.01.2001 and 16/2001-CE dated 26.03.2001 as amended - period February 2001 to May 2001 - HELD THAT:- This issue has been considered in the case of TOYOTA KIRLOSKAR MOTOR LTD. VERSUS COMMR. OF C. EX. (LTU), BANGALORE [2008 (9) TMI 254 - CESTAT BANGALORE], wherein, it was held that the benefit of Exemption N/N. 67/95 is available even for the period prior to the amendment Notification No. 31/2001-CE. The Exemption under N/N. 67/95-CE was also extended for the period prior to the amendment made by N/N. 31/2001-CE. - the appellant is entitled for the Exemption N/N. 67/95-CE even for the period prior to N/N. 31/2001-CE i.e. for the period February, 2001 to May 2001. CENVAT Credit - remand order to Commissioner - HELD THAT:- It is open .....

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..... sidered the identical issue in the case of Shree Digvijay Cement Co. Ltd. Vs CCE., Rajkot vide Final Order No. A/ 10403/ 2019 dated 01.03.2019 whereby the demand was set aside and appeal was allowed. As regard, the Revenue s appeal which is for the period April, 2002 to March 2004. He submits that the Revenue s appeal is on the ground that the Commissioner could not have decided the issue related to reversal of credit as in the original proceeding, the issue was related to denial of Exemption Notification No. 67/95-CE and not related to reversal of credit, since, the Tribunal order was only to consider the Section 71 of the Finance Act, 2010 that order has not been challenged, therefore, the Commissioner could not have decided other issues. .....

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..... erein the following order was passed 4. We have carefully considered the submissions made by both sides and perused the record. We find that the entire controversy arose because of the reason that appellant have availed Cenvat credit in respect of inputs namely fuel. As per the Revenue, the appellant have not discharged the obligation as per Rule 6, accordingly they are not eligible for exemption under Notification No. 2/2001-CE and 16/2001-CE. We find that Notification No. 2/2001-CE reads as under :- Donations for relief and rehabilitation of the people affected by the Earthquake in the State of Gujarat - Exemption from excise duty In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 19 .....

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..... of the affected area in the State of Gujarat that the said goods have been donated for use for the aforesaid purpose. 2. This notification shall remain in force up to and inclusive of the 31st day of July, 2001. 5. From the above decision, it can be seen that the Exemption under Notification No. 67/95-CE was also extended for the period prior to the amendment made by Notification No. 31/2001-CE. Therefore, the appellant is entitled for the Exemption Notification No. 67/95-CE even for the period prior to Notification No. 31/2001-CE i.e. for the period February, 2001 to May 2001. 6. As regard, the Revenue s appeal on going through the remand order, we do not find anything in the order which restricts the Ld. adjudicating authority to deal wit .....

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