https://www.taxtmi.com/caselaws?id=220040 Goods cleared without payment of duty under Notification No. 6/2006-CE fell within the Rule 6(6) exclusion in the CENVAT Credit Rules, so the obligations in Rule 6(1) to Rule 6(4), including separate accounts for exempted goods, did not apply. On the available record, no breach of Rule 6 was shown, and the assessee was therefore not prima facie in violation of condition (vii) of Notification No. 67/95-CE. The exemption could not be denied at the stay stage, and pre-deposit was waived with recovery stayed during pendency of the appeals. en-us Mon, 02 Jul 2012 00:00:00 +0530 Thu, 07 Nov 2013 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220040 Goods cleared without payment of duty under Notification No. 6/2006-CE fell within the Rule 6(6) exclusion in the CENVAT Credit Rules, so the obligations in Rule 6(1) to Rule 6(4), including separate accounts for exempted goods, did not apply. On the available record, no breach of Rule 6 was shown, and the assessee was therefore not prima facie in violation of condition (vii) of Notification No. 67/95-CE. The exemption could not be denied at the stay stage, and pre-deposit was waived with recovery stayed during pendency of the appeals. Case-Laws Central Excise Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220040