2015 (10) TMI 101

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....cisable goods viz. Railway Wagons, Bogie, Container, Tank, Flat Wagons, Pressure Vessels and structural materials falling under Chapter 84, 86 and 73 of CETA, 1985 had cleared 225 Nos. of Bogie, Container, Flat Wagons during the period March, 2008 to September, 2008 to M/s. Container Corpn. of India Ltd. without payment of duty under 'Served from India Scheme' i.e. "SFIS" after availing benefit of exemption Notification No. 34/2006-CE dated-14/06/2006. Duty involved was debited from the script amount of the buyer i.e. M/s. Container Corporation. It is alleged that as the impugned goods were exempt, the said assesse are not eligible for CENVAT Credit on such quantity of input or input service which is used in the manufacture of the s....

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....ficer at the time of clearance for debiting of the dues leviable on the said goods and accordingly the clearance of such goods cannot be treated as 'Exempt' in as much as instead of duty payment through account current i.e. PLA or CENVAT Credit A/cs. of the manufacturer, the amount of duty is to be debited from such 'SFIS Certificate'.It is the contention that as the goods cleared under 'SFIS Scheme' are not exempt, the assesse is not liable to pay any amount under Rule 6 (3) of CENVAT Credit Rules. In support, the Ld. C.A. relied on the following case laws: i) Voltamp Transformers Ltd. Vs. Commr. of Central Excise, Vadodara 2012 (276) ELT 238 (Tri-Ahmd) ii) M/s. Essar Oil Ltd. Vs. CCE, Rajkot 2010-TIOL-1647-CE....

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....ts, the case should be remitted back to the Ld. Commissioner for fresh decision. 5. Heard both sides and perused the records. 6. We find that as per contention of the Ld. C.A., in similar circumstances where the appellant cleared dutiable finished goods by debiting the same under "Serve from India Scheme (SFIS)", the Tribunal in case of M/s. Voltmp Transformers Ltd. (supra), M/s. Essar Oil Ltd. (Supra) and M/s. Universal Power Transformers Ltd. (Supra) held that benefit of Notification No. 34/06-CE. cannot be equated to "exempted goods", and appellant not required to pay an amount equal to 10% of value of goods cleared by availing benefit of said notification. On the other hand, Revenue has assailed the impugned order of the Ld. Commr....