2014 (6) TMI 893

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Shri Govind Dixit, DR, for the Respondent. ORDER This order is in respect of stay application No. E/Stay/60395/2013 filed along with appeal No. E/59697/2013-Ex(DB) by M/s. Sarda Energy and Minerals Ltd. (hereinafter referred to as the Appellants) against Order-in-Appeal No. 164/RPR-I/2013, dated 25-6-2013 which upheld the Order-in-Original No. 98/Ch.- 72/ADC/RPR/2012, dated 30-8-2012 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ditionally exempt, the coal supplier did not have the option to pay duty as per Section 5A(1A) of Central Excise Act and as clarified vide Board's Circular No. 940/01/2011-CX, dated 14-1-2011, when such so-called "duty" is still paid, the same cannot be allowed as Cenvat credit because what is paid cannot be termed as duty of excise. 3. The appellants have contended that the exemption Notifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....held that Rule 3 of the Cenvat Credit Rules, 2002 allows credit of duty 'paid' on inputs/capital goods rather than the duty payable and that the parties cannot be compelled to reverse the Cenvat credit availed on their inputs being credit of the amount of duty paid. (iii)   Natco Pharma Ltd. v. Customs & C. Ex., Hyderabad-III reported in 2011 (274) E.L.T. 438 (T) wherein the Tribunal he....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in the corresponding entry in column (3) of the said Table, from the whole of - (I) The duty of excise leviable thereon which is specified in the said Schedule; and Sl. No. Description of goods Conditions (1) (2) (3) 5. All goods If manufactured in a mine. 6. It is evident that the said exemption is subject to condition and therefore prima facie it is not mandatory for the co....