https://www.taxtmi.com/caselaws?id=235056 Goods cleared under Chapter X procedure pursuant to Notification No. 6/2002-CE were not treated as exempted goods for purposes of Rule 6 of the Cenvat Credit Rules, 2002. The Tribunal noted that the same goods had already been held in the assessee's own case not to acquire exempted-goods status merely because they were cleared under Chapter X, and that binding view was followed by the Commissioner (Appeals). On that basis, the demand, penalty, and interest raised by treating the clearances as exempted goods could not be sustained, and denial of Cenvat credit was held unsustainable. en-us Fri, 17 May 2013 00:00:00 +0530 Wed, 10 Jul 2013 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235056 Goods cleared under Chapter X procedure pursuant to Notification No. 6/2002-CE were not treated as exempted goods for purposes of Rule 6 of the Cenvat Credit Rules, 2002. The Tribunal noted that the same goods had already been held in the assessee's own case not to acquire exempted-goods status merely because they were cleared under Chapter X, and that binding view was followed by the Commissioner (Appeals). On that basis, the demand, penalty, and interest raised by treating the clearances as exempted goods could not be sustained, and denial of Cenvat credit was held unsustainable. Case-Laws Central Excise Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235056