https://www.taxtmi.com/caselaws?id=210947 Clearances made against debit in the Served From India Scheme certificate under Notification No. 34/2006-C.E. were treated as a mode of discharging duty liability, not as exempted clearances. Because the notification required production of the certificate and debit of the duties otherwise leviable, Rule 6(3)(b) of the CENVAT Credit Rules, 2004 was held inapplicable. The demand for reversal or equivalent payment could not be sustained, and the analysis followed earlier identical-scheme reasoning without any material distinction. en-us Thu, 29 Sep 2011 00:00:00 +0530 Thu, 31 May 2012 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210947 Clearances made against debit in the Served From India Scheme certificate under Notification No. 34/2006-C.E. were treated as a mode of discharging duty liability, not as exempted clearances. Because the notification required production of the certificate and debit of the duties otherwise leviable, Rule 6(3)(b) of the CENVAT Credit Rules, 2004 was held inapplicable. The demand for reversal or equivalent payment could not be sustained, and the analysis followed earlier identical-scheme reasoning without any material distinction. Case-Laws Central Excise Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210947