2013 (4) TMI 303

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....pellant. ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE V. M. SAHAI) JUDGMENT 1. We have heard Ms. Sejal Mandavia, learned counsel appearing for the appellant on the following proposed substantial questions of law. Whether goods cleared against Certificate issued under: "Served From India Scheme" can be treated as exempted goods for the purposes of Rule 6(3)(b) of Cenvat Credit Rules, 2....

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....sel for the appellant has urged that the decision of the Madras High Court in Commissioner of Central Excise, Pondicherry v. CESTAT reported in 2009(240) E.L.T.367 (Madras) is not applicable to the facts of the present case as the facts are different. Learned counsel for the appellant has urged that in view of Rule 6(3)(b) of Cenvat Credit Rules, 2004, the manufacturer is required to maintain sepa....

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....toms Act. 3.2 The assessee cleared the finished goods by debiting the duty amount from the certificate produced by the buyers. There was no dispute that the assessee had cleared dutiable goods by debiting under SFIS scheme and the certificate of buyers was also not disputed. The issue was regarding exemptability of such clearances under the notification. After considering the notification dated....

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....ndertaking furnished by an assessee for clearing the goos for export without payment of duty, as per provisions in Central Excise Rules, 2002, and the said debits are considered as discharge of duty liability and once the proof of export is produced, the amounts debited are recredited. It can be seen from the above reproduced clarification that the CBEC specifically mentioned the conditions tha....