2024 (3) TMI 690

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....2015 - DB and E/10485/2015 - DB against Orders in Appeals Nos. VAD/EXCUS/ 001/AAP/626/2014-15 dated 07.01.2015 and VAD/EXCUS/001COM/029 - 14 - 15 dated 25.03.2015 respectively. 1. Brief facts of the case are that the Appellant M/s ACI Industries are engaged in the manufacture and clearance of excisable goods falling under Chapter 29 of the Central Excise Tariff Act, 1985. They were also availing Cenvat Credit under provisions of the CENVAT Credit Rules, 2004. The basic issue in both the appeals are that the Appellants had cleared field chemicals viz 'Di -ethylene Tri Amine Pentad Acetic Acid (DTPA) and Di - Sodium (EDTA) to ONGC for their petroleum operations under International Competitive Bidding by availing exemption from payment of C....

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....c for importers. The appellant submit that the Adjudicating Authority has travelled beyond the Show Cause Notice while re-adjudicating the case. They relied on the judgment of Kent Introl Pvt Ltd v Commissioner of Central Excise, Nashik 2014 TIOL 211 CESTAT-Mum. 3. Shri Ajay. K. Samota, learned Superintendent (AR) appearing on behalf of the Department reiterates findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and pursued the records. We find that in the present case the Appellants have made the supply of the goods to ONGC under International Competitive Bidding and availed exemption under Central Excise Notification No. 12/2012 - CE dated 17.03.2012 which has not been disputed by ....

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....hich stipulates that the goods are exempt from duties of customs leviable under the First Schedule to the Customs Tariff and the Additional Duty leviable under Section 3 of the Customs Tariff Act when imported into India. As regards the condition No.29 referred to in Notification No.21/2002, those conditions have been stipulated to be complied by the importers of goods and do not apply to domestic manufacturers. So long as the goods are exempt, the condition to be satisfied by the domestic suppliers is that they should be supplied under International Competitive Bidding which the appellant has fulfilled in these appeals. (Emphasis applied). Therefore, we have to uphold the contention of the appellant and reject the contention of the Revenue....