2024-VIL-1232-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Duty exemption, 100% Export Oriented Unit (EOU), Non-conventional energy devices, Parts used in manufacture - Appellants, a 100% EOU, engaged in the manufacture and export of Solar Modules (Non-Conventional Energy Devices), claimed exemption from payment of duty on the import and domestic procurement of parts used in the manufacture of Solar Modules under various exemption notifications - Whether the appellants are eligible for the exemption from payment of Countervailing Duty (CVD) under Notification No.6/2006-CE dated 01.03.2006 and Notification No.12/2012-CE dated 17.03.2012 on the parts used in the manufacture of Solar Modules - HELD - the exemption under the exemption Notification No.06/2006-CE dated 01.03.2003 and Notification No.21/2012-Cus. dated 17.03.2012 is available only in respect of parts manufactured and consumed within the factory of production for the manufacture of the specified non-conventional energy devices, and not on the parts procured from outside and used in the manufacture - the principles laid down by the Supreme Court in the case of Dilip Kumar & Company, is that the exemption notifications are to be strictly construed, and the burden is on the assessee to show that its case falls within the parameters of the exemption clause - the language of the notifications clearly restricted the exemption to only the parts consumed within the factory of production, and could not be extended to the imported or domestically procured parts - Since the appellants were denied the exemption from payment of CVD, they are also not eligible for the exemption from payment of SAD - matter remanded to Commissioner to examine the appellants' claim for exemption from BCD on Solar Photovoltaic Glass under Notification No.25/1999-Cus. dated 28.02.1999 and Notification No.24/2005-Cus. dated 01.03.2005, as the Commissioner had not examined this aspect - the denial of exemption from payment of CVD and SAD is upheld and matter remanded for examination of the eligibility for exemption from BCD on Solar Photovoltaic Glass, and set aside the imposition of penalty - the impugned orders are modified and the appeals are disposed of - Whether the demand for the period from 01.04.2009 to 30.04.2011 is barred by limitation – HELD - since the issue relates to the interpretation of the admissibility of the exemption notifications, the extended period of limitation cannot be invoked, and the matter is to be considered within the normal period of limitation.
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