Rule 6(6) vii of CCR - clarification

[Vigneshwari M]

Dear Sir,

can we avail the exception under Rule 6(6) (vii) of CCR, 2004 if the goods supplied satisfy the eligibility conditions of notification 12/2012-CE

or it is available only for goods imported and supplied against (a), (b), (c) as provided in the definition in addition to satisfying the conditions of notification 12/2012 -CE?

Which view is correct? can anybody provide caselaws in this regard?

Thanks

AI Summary

Debate on Rule 6(6)(vii) of Cenvat Credit Rules 2004: Clarifying Exemption for Goods Under Notification 12/2012-CE. A discussion on a forum addresses the applicability of Rule 6(6)(vii) of the Cenvat Credit Rules, 2004, concerning the exemption of goods supplied under notification 12/2012-CE. A user queries whether the exemption applies only to imported goods or if it suffices for goods to be exempt from CVD and SAD and supplied to specific projects. Respondents clarify that actual import is not necessary, provided the goods meet exemption criteria under the customs tariff. The user seeks case law to support this interpretation, while a respondent emphasizes the clarity of the rule itself.