2015 (4) TMI 454

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....t : Shri M. Selvakumar, Advocate For the Respondent : Shri B. Balamurugan, AC (AR) ORDER In respect of Appeal Nos. E/547 & 548/2012, the appellants have filed miscellaneous application for change of cause title from Areva T&D India Ltd. to Alstom T&D India Ltd. In addition, due to demerger with M/s. Schneider Electric Infrastructure Ltd., the appellant has prayed that the cause title shou....

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....nfirmed the demand being the amount equivalent to the credit availed on the said mandatory spares cleared as such and also demanded interest and imposed penalty under Rule 15. By the impugned orders, the Commissioner (Appeals) has upheld the adjudication orders. 3. The learned counsel for the appellant reiterated the grounds of appeals and submits that the issue relates to the period March 2005....

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....fter hearing arguments from both sides, I find that under the CENVAT Credit Rules, when any goods are supplied duty-free, the assessee is required to ordinarily reverse the credit or pay 10% of the value of the exempted goods. However, there are exceptions provided under Rule 6(6) of CENVAT Credit Rules. One such exception under Rule 6(6)(vii) applies to goods supplied against international compet....

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....y to treat supply against an international competitive bidding on par with exports and grant exemption. In the case of exports, the goods are not only supplied duty-free but also the exporter is allowed to either get a refund of the duty on the inputs or a drawback. Equity demands that the appellants who have supplied the impugned goods against international competitive bidding are not burdened wi....