Demand under rule 6(3)(i) of CCR, 2004 unsustainable as duty already paid on clearance value

Posco Poggenamp Electrical Steel Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that duty was paid on the clearance value on which demand was raised. Accordingly, as duty was paid demand under rule 6(3)(i) of Cenvat Credit Rules, 2004 unsustainable. Facts- The case of the department is that during audit of records of appellant (Audit Report No.576/19-20 dated 28.02 2020), it was observed that the appellant is engaged in manufacturing of excisable goods i.e. Parts of Transformer” and “CRGO Core Lamination” and also engaged in th...