https://www.taxtmi.com/caselaws?id=218357 The Tribunal granted waiver of pre-deposit and stayed the recovery in a case concerning the interpretation of Rule 6(3)(b) of the Cenvat Credit Rules 2004. The dispute arose over the classification of motor vehicles cleared to a dealer for sale to Diplomatic Missions. The appellant cleared the vehicles on payment of duties, including special excise duty. The Tribunal ruled in favor of the appellant, finding that the vehicles were not 'exempted goods' under Notification No. 6/2006-C.E. (Sl. No. 81) and that Rule 6(3)(b) did not apply, leading to relief from the department's recovery demand. en-us Tue, 22 Nov 2011 00:00:00 +0530 Fri, 24 Aug 2012 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218357 The Tribunal granted waiver of pre-deposit and stayed the recovery in a case concerning the interpretation of Rule 6(3)(b) of the Cenvat Credit Rules 2004. The dispute arose over the classification of motor vehicles cleared to a dealer for sale to Diplomatic Missions. The appellant cleared the vehicles on payment of duties, including special excise duty. The Tribunal ruled in favor of the appellant, finding that the vehicles were not 'exempted goods' under Notification No. 6/2006-C.E. (Sl. No. 81) and that Rule 6(3)(b) did not apply, leading to relief from the department's recovery demand. Case-Laws Central Excise Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218357