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TMI Blog2019 (4) TMI 1828X X X X Extracts X X X X X X X X Extracts X X X X ..... EM001, were engaged in the manufacture of Ceramic fibers and Polyurethane foam falling under chapters 69 and 39 respectively of the Central Excise Tariff act. Initially, the appellants had been availing benefit of SSI Exemption under the Notification No. 8/2003-CE dated 01.03.2003 (as amended), both on Polyurethane foam and Ceramic fibers, but on being pointed by the Excise Audit that 'Polyurethane foam (CET: 39)'was not covered under the aforesaid SSI Exemption Notification, they paid duty of Excise on Polyurethane foam along with interest and penalty. In other words, the appellants were clearing Ceramic fibers availing SSI exemption under the Notification No. 8/2003-CE dated 01.03.2003 (as amended), and Polyurethane foam on payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eramic fiber for home consumption upto the first clearances of aggregate value not exceeding Rs. 150 lakhs, but not on availment of input services and thus the proposed demand was attracted relying on the ruling of this Tribunal in Vallabh Vidyanagar Concrete Factory vs. CCE, Vadodara -2010 (18) STR 271 (Tri. Ahd.). 6. Being aggrieved, Revenue preferred appeal before the Commissioner (Appeals) who vide impugned order was pleased to hold that exempted goods under Rule 6 of Cenvat Credit Rules, 2004 includes goods which are exempt by a notification issued under Section 5A of Central Excise Act. As the Notification No. 8/2003-CE is issued under Section 5A, accordingly, the goods of the appellant -assessee are exempted from payment of duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evident from the definition of exempt goods, under Cenvat Credit Rules, 2004 that the same does not include the goods which are enjoying value based exemption under Notification No. 8/2003-CE, as the said goods are normally taxable. Accordingly, he prays for allowing the appeal with consequential benefit. 9. Learned Authorised Representative for the Revenue reiterated the finding in the impugned order. 10. Having considered the rival contentions, I find that the learned Commissioner has resorted to stretching the law, which is not permissible. As exempted goods are defined in the Cenvat Credit Rules, which does not include any exemption under Section 5A of the Central Excise Act but only includes goods exempt specifically under Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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