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

Customs duty exemption applicability: exemption status, not actual import, may suffice to claim Rule 6(6)(vii) relief.
To claim relief under Rule 6(6)(vii), goods must be exempt from customs additional duties (CVD and SAD), be supplied to projects procured through competitive bidding under the central excise notification, and fall within the notification's scope. A contested issue is whether actual importation is required; contributors argue import is not mandatory if the goods are exempt from CVD/SAD and supplied to eligible projects, because no cenvat would have been availed and thus no reversal is necessary, while the department contends import is essential.