2008 (12) TMI 124

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JCDR, for the Respondent. [Order]. - The Appellant manufacture several medicines. One of the medicine being manufactured by them is fully exempt from duty under Notification No. 6/02-C.E., dt. 1-3-02 and the other medicines are dutiable. The exempted medicine is exclusively exported. However, the Appellant had taken Cenvat credit of duty on the inputs which go into manufacture of dutiable as we....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. Shri T.R. Rustagi, Advocate, ld. Counsel on behalf of the appellant made the following submissions: (1) The goods in respect of which the amount equal to 8% of the value has been demanded as per the provisions of Rule 6(3) read with Rule 6(2) of Cenvat credit Rules, 2002 have been exported out of India. As per the provisions of sub-rule 5 of Rule 6 of Cenvat credit Rules, the provisions o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....duty on inputs and packing materials would be available. 3. Shri S.K. Panda, the learned JCDR pleaded that in this case the Appellant should have, from the very beginning, declared as to which finished products would be exported by him and which would be cleared for home consumption and separate inventory and account of the inputs to be used for goods meant for export and the inputs to be used ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... this case, the Appellant have availed Cenvat credit of duty on inputs used in the manufacture of medicine which is fully exempt from duty under Notification 6/02-C.E. and which had exported out of India and also in the manufacture of dutiable medicines. The Department seeks to recover an amount equal to 8% of the value of the exempts medicine on the ground that some common inputs in respect of wh....