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2008 (12) TMI 124

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..... - The Appellant manufacture several medicines. One of the medicine being manufactured by them is fully exempt from duty under Notification No. 6/02-C.E., dt. 1-3-02 and the other medicines are dutiable. The exempted medicine is exclusively exported. However, the Appellant had taken Cenvat credit of duty on the inputs which go into manufacture of dutiable as well as the exempted medicines and also .....

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..... ounsel on behalf of the appellant made the following submissions: (1) The goods in respect of which the amount equal to 8% of the value has been demanded as per the provisions of Rule 6(3) read with Rule 6(2) of Cenvat credit Rules, 2002 have been exported out of India. As per the provisions of sub-rule 5 of Rule 6 of Cenvat credit Rules, the provisions of sub-rule 1, 2, 3 & 4 shall not be applic .....

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..... e available. 3. Shri S.K. Panda, the learned JCDR pleaded that in this case the Appellant should have, from the very beginning, declared as to which finished products would be exported by him and which would be cleared for home consumption and separate inventory and account of the inputs to be used for goods meant for export and the inputs to be used for the goods to be cleared for home consumpti .....

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..... edit of duty on inputs used in the manufacture of medicine which is fully exempt from duty under Notification 6/02-C.E. and which had exported out of India and also in the manufacture of dutiable medicines. The Department seeks to recover an amount equal to 8% of the value of the exempts medicine on the ground that some common inputs in respect of which Cenvat credit has been taken, have been used .....

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..... ld be applicable. I am supported in this view by the judgments of this Tribunal in cases of Jobelle v. CCE, Mumbai (supra) and CCE, Surat-II v. Nemalaxmi Book (I) Pvt. Ltd. (supra). In view of this, the impugned order is not sustainable and the same is set aside. The appeal is allowed with consequential relief. (Order dictated and pronounced in the open Court)
Case laws, Decisions, Judgements .....

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