2012 (11) TMI 34

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....e duty has been confirmed under Rule 6(3) of Cenvat Credit Rules, 2004 on the ground that the clearances made by the appellant under CT-2 certificate for using the goods cleared by them for specified purposes subject to which goods can be cleared without payment of duty. According to Revenue, such clearances amounts to clearance of exempted goods and therefore, appellant should have maintained sep....

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....is submission. Learned AR would rely upon the decision of the Tribunal in the case of Gujarat Communication & Electronics Limited 1999 (108) ELT 744 (Tribunal) to submit that stand taken by the Revenue is correct. 3. I have considered the submissions made by both sides. I find that decision in the case of Gujarat Communication & Electronics Limited is not relevant since in that case what was uphe....

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....he following cases :- 1. Alpha Drug India Ltd. v. CCE, Chandigarh - 2000 (118) E.L.T. 783 (T) 2. India Poly Fibres Ltd. v. CCE, Allahabad - 1999 (111) E.L.T. 748 (T) 3. Reliance Industries Ltd. v. CCE, Bombay - 1995 (78) E.L.T. 595 (T) 4. J.K. Synthetics Ltd. v. CCE, Jaipur - 1996 (87) E.L.T. 389 (T) 5. Orissa Synthetics Ltd. v. CCE - 1995 (77) E.L.T. 350 (T). 5.?The Tribunal in above mentio....