9911796707
TMI Blog1992 (3) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter Heading 7216.90. The appellants had removed M.S. defective plates quantity 2.140 M.T. @ Rs. 365/- P.M.T., M.S. defective plates quantity 1.960 M.T. @ Rs. 385/- P.M.T. and M.S. Angles of short length @ Rs. 365/- P.M.T. Since higher rate of duty was in force at the time of removal, according to the department, duty was payable on these items in question at Rs. 500/- P.M.T. Rs. 600/- P.M.T., and Rs. 500/- P.M.T. respectively plus Special Excise duty as provided under Notification No. 64/89 dated 1-3-1989. The contention of the appellants that inputs on which credit was taken can be removed on payment of duty under Rule 57F(1) at the same rate of duty at which the credit was taken, was negatived by the authorities below and raised diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 57F(1)(ii) and said that it follows therefrom that where the goods are removed from the factory for home consumption on payment of duty of excise, such duty of excise would not be more than the amount of credit that has been allowed in respect of such inputs under Rule 57A. He said that under Rule 9A(ii) of the Central Excise Rules, the rate of duty and tariff valuation, if any, applicable to any excisable goods shall be the rate of valuation in force on the date of the actual removal of such goods. The fiction of the words as if such inputs have been manufactured in the said factory occurring in Clause (ii) of Rule 57F(1) is not applicable to the excisable goods which have been manufactured and cleared from the factory of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of this case as it was dealt with the value of the goods and not with reference to claiming of Modvat credit. 5. I have carefully considered the submissions made by both sides and perused the records. The short point to be considered in this case is that what will be the rate of duty applicable in case inputs are removed under Rule 57F(1). In other words, whether the rate of duty which is applicable on the date of removal or rate on which credit was taken in terms of Rule 57A of the Central Excise Rules. I find that assessable value of purchased duty paid inputs on which credit is taken under Rule 57A was allowed to be cleared for home consumption on appropriate rate of duty under Central Excise Rule 57F(1)(ii) as if such inputs have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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