9911796707
TMI Blog1999 (4) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... d not pay duty on the resultant product, apparently on its view that additional of colour to plastic granules did not constitute manufacture. Notice was issued by the department on 3rd August, 1992 demanding duty on this product cleared between 1982 and 1987 on the ground that the assessee manufactured was master batch, classifiable under Heading 3206.90 of the tariff. Penalty was also proposed. 3. Adjudicating on the notice, Collector of Central Excise by his order dated 8-12-1994 held that duty had been rightly demanded. He however, accepted the contention of the assessee that, if, duty was payable on the goods, credit of the duty paid on the inputs used in their manufacture would be available. On this matter he ordered as follows : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced above) of the Collector. He also did not agree that the findings of the Superintendent constituted explaining of his satisfaction as required in the Collector s order. He stated that a detailed examination of the inputs received against duty paying documents, and their batchwise utilisation based upon the appellant s production records, in manufacture of dutiable final products, and duly accounted for in statutory records (emphasis ours) was required to ascertained and satisfaction reached by the Assistant Commissioner as proper officer . He allowed the appeal and sent the matter back to the Assistant Commissioner. He also, however, stated that till the Assistant Commissioner decides the issue the appellant before him should keep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput and its utilisation in the final products are the two essential requirements to be satisfied before Modvat credit can be taken. The notice issued to the appellant was on the ground that Collector s order had not been complied with. The Commissioner (Appeals) in the order impugned before us, comes to that finding. The order of the Collector did not stipulate evidences of the details. 9. Of raw material by the appellant in statutory records or batchwise correlation between the inputs and the final products would not arise. Where the assessee does not pay duty and does not take credit, he would have no statutory records. This requirement in the Commissioner (Appeals) s order, is thus not reasonable. It cannot in any event now be added t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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