2017 (12) TMI 1133

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.... to August 2008. The appellants were also availing duty exemption from payment of duty on the intermediate products used captively in the production of final products by Notification No.67/95-CE dt. 16.03.95. The said exemption is not available when the final products are exempted, except when such final products are supplied to (a) unit in FTZ (or) (b) 100% EOU (or) (c) a software technology park (or) (d) an Electronic Hardware Technology Park (or) (e) supplies made under Notification No.108/95-CE, dated 28.08.1995, (f) by a manufacturer of dutiable and exempted final products, after discharging the obligation prescribed in Rule 6 of Cenvat Credit Rules. Department however took the view that duty is payable on intermediate products consume....

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....(supra) is reproduced below : "5. We have considered that rival submissions. There is no dispute that common Cenvat Credit availed inputs have been used in the manufacture of goods supplied to DTA buyers on payment on duty and also in respect of the goods supplied to SEZ Developers without payment of duty. The point of dispute is as to whether the goods supplies to SEZ Developers without payment of duty are to be treated as exempted goods within the meaning of this term as defined in Rule 2(d) of the Cenvat Credit Rules, 2004 and whether in respect of these supplies, the provision of sub-rule (2) and (3) of Rule 6 ibid would be applicable. 6. The term exempted goods as defined in Rule 2(d) in Cenvat Credit Rules means excisable goods wh....