2016 (7) TMI 650

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.... The appellants are engaged in manufacture & clearance of cement and clinker and are availing CENVAT credit on inputs, capital goods & input services.  During the disputed period appellants supplied 1025 MTs of OP cement to M/s Coastal Andhra Power Limited and M/s Reliance Infrastructure Ltd., by availing exemption under Notification No. 6/2006-CE dated 01.03.2006 r/w amended  Notificati....

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.... filed appeal before Commissioner (Appeals).  The Commissioner (Appeals) vide the order impugned herein, upheld the order passed by original authority.  The appellants are thus before the Tribunal. 3.  On behalf of the appellant, the learned counsel, Sri G. Prahlad, submitted that appellants are eligible for full credit in view of the provisions of Rule 6(6)(vii) of Cenvat Credit....

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....ligible for full credit of the inputs. 5.  I have perused the records and considered the submissions made before me.  As per Rule 6(6) the provisions of sub-rules (1),(2), (3) and (4) shall not be applicable in case the excisable goods removed without payment of duty falls within any of situations mentioned in (i) to (vii).  Rule 6(6)(vii) which was introduced w.e.f. 28.01.2005 s....