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of <h1>Manufacturers of copper cables win exemption appeal under Notification No.67/95-CE.</h1> <h3>M/s THERMO CABLES LTD. Versus CC & CE, HYDERABAD</h3> M/s THERMO CABLES LTD. Versus CC & CE, HYDERABAD - 2013 (295) E.L.T. 231 (Tri. - Bang.) Issues:Manufacture of dutiable and exempted products, Compliance with Rule 6 of CENVAT Credit Rules, Exemption eligibility under Notification No.67/95-CE.Manufacture of dutiable and exempted products:The appellants, manufacturers of copper cables, supplied cables under international competitive bidding, treated as exempted products. The Department alleged the appellants failed to prove compliance with Rule 6 of CCR, denying exemption for clearances of copper wire used in cables supplied under Notification No.6/2006-CE. The advocate argued that as the cables supplied under bidding were fully exempted, Rule 6(6) of CCR exempts them from certain obligations, seeking waiver of dues predeposit.Compliance with Rule 6 of CENVAT Credit Rules:The Department contended that manufacturers of dutiable and exempted products have a positive obligation under Rule 6 of CCR, which the appellants failed to fulfill. The Additional Commissioner argued that non-compliance with Rule 6 implies non-compliance with conditions of Notification No.67/95-CE. However, the Tribunal found no evidence of the appellants failing to meet obligations under Rule 6, concluding that they are eligible for exemption under the notification.Exemption eligibility under Notification No.67/95-CE:The Tribunal, after considering submissions from both sides and reviewing records, noted that under Rule 6(6) of CCR, certain provisions do not apply when goods are cleared without duty payment under Notification No.6/2006-CE. As the appellants were not shown to have failed in meeting obligations under Rule 6, the Tribunal found no violation of condition (vii) of Notification No.67/95-CE. Consequently, the Tribunal waived pre-deposit of dues and stayed recovery pending appeal disposal.
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