TaxTMI 
TaxTMI 
2024 (1) TMI 445
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....tated the facts of the case are that the appellants are engaged in the manufacture of tipper trucks and AC buses falling under Chapter 87 of Central Excise Tariff Act, 1985. They availed CENVAT credit on inputs, capital goods and Service Tax paid on input services used in the manufacture of finished products. During the period August 2014 to March 2015, the appellant manufactured and cleared 131 Nos. of tipper trucks to one M/s. VPR Mining Infrastructures (P) Ltd., Hyderabad, a holder of SFIS (Served from India Scheme) certificate without payment of duty by claiming exemption under Notification No.34/2006-CE dated 14.06.2006 as amended vide Notification No.15/2013-CE dated 18.04.2013. Alleging that the appellant had cleared exempted goods w....
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....Notification No.34/2006-CE dated 14.6.2006; the Hon'ble High Court held that the same cannot be equated to exempted goods and the assessee in the said case is not required to reverse the credit. She has referred to the below case laws which followed the above principle. * Universal Power Transformer Pvt. Ltd. vs. CCE, Bangalore: 2010 (256) ELT 244 (Tri.-Bang.) * Sudhir Power Ltd. Unit-III vs. CCE & ST, Jammu & Kashmir: 2021 (375) ELT 686 (Tri.-Chan.) * CCE, Pune vs. Kirloskar Chillers Pvt. Ltd.: 2018 (360) ELT 190 (Tri.-Mumbai) * M/s. Ruchi Health Foods Ltd. vs. CCE, Chennai-II: 2018 (5) TMI 472 - CESTAT Chennai * UOI vs. Kamlakshi Finance Ltd.: 1991 (55) ELT 433 (SC) 3.1 She has submitted tha....
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....ance of 131 Nos. of tipper trucks during the relevant period by availing the benefit of Notification No.34/2006-CE dated 14.6.2006 as amended vide Notification No.15/2013-CE dated 18.04.2013 be considered as exempted goods and subjected to Rule 6 of CENVAT Credit Rules, 2004. 5.1 The said issue is no longer res integra in as much as the findings of the Tribunal on the said issue reached the Hon'ble Gujarat High Court in the case of Commissioner vs. Voltamp Transformers Ltd.'s case (supra). Their Lordships analysing the observations of the Tribunal endorsed the same observing as follows: "3.2 The assessee cleared the finished goods by debiting the duty amount from the certificate produced by the buyers. There was no dispute that ....
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....Central Excise Officer of the assessees from where goods are cleared under SFIS. The CBEC circular also very specifically clarifies that the original certificate has to be produced before the jurisdictional Central Excise Officer for "debiting the duties of excise leviable on the goods." The wordings of notification and subsequent CBEC Circular, would make it clear that the duty liability which has been debited in the SFIS scrip, would amount to discharge of duty liability and not amounting to exemption, as was proposed by Revenue." 4. With regard to DEPB scheme and SFIS certificate, it was noted: "It is nobody's cases that the functioning of SFIS certificate is different then the functioning of DEPB scheme. In DEPB scheme the e....
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....ount under Rule 6(3) of the CCR, 2004 on domestic clearances under Notification Nos. 29/2012-C.E., 30/2012-C.E., 31/2012-C.E., 32/2012-C.E. and 33/2012-C.E. all dated 9th July, 2012 - Regarding. Central Government has issued Notifications Nos. 29/2012-C.E., 30/2012-C.E., 31/2012-C.E., 32/2012-C.E. and 33/2012-C.E. all dated 9th July, 2012 to exempt certain manufactured goods when cleared against the specified duty credit scrip issued to an exporter. The holder of the said scrip, to whom the goods are cleared, is entitled to avail Cenvat credit of duties of excise, against the amount debited in the said scrip as per one of the conditions of the notification. (2) Representations have been received from the trade that such cl....