2015 (2) TMI 38

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....of finned Tube - Heat Exchangers and parts thereof falling under Chapter Heading 8418 of CETA, 1985 and are availing Cenvat Credit on inputs, capital goods and input services as provided under Cenvat Credit Rules, 2004. The appellant also availed benefit of Notification No. 06/2006- CE dated 01/03/2006. Under Serial No. 5 of the table annexed to the said notification a "nil" rate of duty is prescribed on goods intended to be used for installation of a cold storage, cold room or refrigerated vehicle, for the preservation, storage of transport of agricultural produce subject to certain conditions stipulated therein. The condition prescribed for availing exemption is that such goods are cleared for the intended use and the procedure prescribed....

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....td. - 2008 (223) ELT 508 (Tri-Del) and the Hon'ble Apex Court in the case of Escorts Ltd. Vs. CCE, Delhi - 2004 (171) ELT 145 (SC). It is the contention of the appellant that in terms of these decisions, the goods are cleared under bond and not under any exemption. Therefore, on the goods which are cleared under bond, the provisions of Cenvat Credit Rules, will not apply. The learned Counsel also submits that the appellant's own case in respect of another unit, the department had dropped the demands raised on similar grounds. Thus the department was aware of the activities of the appellant. Therefore, in the present case the demands are time barred. Accordingly, he pleads that the stay be granted. 4. The learned Additional Commis....

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....nt case also. Accordingly, he pleads for putting the appellant to terms. 5. We have considered the submissions made by both the sides. 5.1 The Cenvat Credit Rules, envisages availment of Cenvat credit only when the inputs, inputs services, capital goods are used in or in relation to manufacture of dutiable final products, except in certain situations where the goods are cleared for exports or supplied to UN and other agencies or the clearances are effected under 7 specified notification under the 3 rd proviso to Rule 3 (4) of Cenvat Credit Rules. In all other cases, the conditions for availment of credit has to be scrupulously satisfied. Where the goods are exempted from payment of duty, Cenvat Credit Rules, 2004 does not provide for ....