2017 (11) TMI 1257

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....payment of duty in open market and also clearing the cable to various Mega Power Projects against International competitive bidding by availing the exemption under notification 12/2012-CE dated 17.3.2012 and earlier notification No.6/2006 dated 1.3.2006 (S No.91). During the course of manufacture of finished goods, armoured cable or cable at armoured stage, sheathed wire were arising which was chargeable to duty as these cables were used captively by the appellants. Therefore, the appellants were availing exemption under notification No.67/95 which was allowed by the impugned order. By the impugned order, the Commissioner has given the benefit of duplicate amount. Being aggrieved, the appellant has filed the present appeal. 3. With this ....

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.... the relevant period satisfied this condition. Against this backdrop, one has to read the provisions of Rule 6(6)(vii) of the CENVAT Credit Rules, 2004. This sub-rule reads as follows :- (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 are either - (i) ... ... ... (ii) ... ... ... (iii) ... ... ... (iv) ... ... ... (v) ... ... ... (vii) all goods which are exempt from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under Section 3 of the said Customs Tariff Act when imported into India and supplied against ....

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....e Department would like to deny the benefit of this Notification to copper wire manufactured by the assessee and captively consumed in their factory for the manufacture of insulated (power) cables. According to the Revenue, the assessee's claim is hit by the proviso to the Notification, which reads as under : Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture Q/ final products which are exempt from the whole of the duty of excise or additional duty of excise leviable thereon or are chargeable to nil rate of duty, other than those goods which are cleared, - (i) to a unit in a Free Trade Zone, or (ii) to a hundred per cent Export Oriented Undertak....