(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Ms. Sejal Mandavia, learned standing counsel for Central Excise and Customs Department.
2. Admit.
3.0 We formulate the following substantial question of law.
"
Whether or not in view of provisions of Rule 6(2), Rule 6(3)(b) and sub rule 5 of Rule 6 of Cenvat Credit Rules, 2002, CESTAT is right in holding that the assessee is not required to pay an amount equal to eight per cent/ ten percent of the total price, excluding sales tax and other taxes, if any, paid on such goods, on the final product cleared under exemption vide exemption Not. No.6/2002-CE, dated 01.03.2002, issued under Section 5A of the Central Excise Act, 1944?"
4.0 Issue Notice to the respondent. Paper-book be ready within three months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Amit Top