9911796707
TMI Blog2000 (9) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - In the present appeal, duty of Rs. 4,42,674.00 has been confirmed by charging duty on sale of Steel Drums which are containers of the appellants' input, Calcium Carbide. An identical amount of personal penalty has also been imposed. It has been explained to us by Dr. Samir Chakraborty, learned Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, Jamshedpur. Para 5 of the said decision is reproduced below for ready reference :- "5. We have heard the submissions made on behalf of both sides. The short issue required to be decided in the present appeal is as to whether the appellants/assessees are liable to pay duty on the containers which they are admittedly not manufacturing and which emerged in their factory as a result ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t have been added into the cost of compound filled in with, is not relatable to the issue. The appellants have taken the Modvat credit of duty paid on the 'Cable Filling Compound' by the manufacturer of the same. Whether the value of the containers has been added in the assessable value of the 'Cable Filling Compound' for the purposes of payment of duty, is a question of determination of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken Modvat credit. As such, following the ratio of the above decisions, we set aside the impugned Order and allow the appeals filed by the appellant firm, M/s. Usha Beltron Ltd." 4. As the issue involved in the present appeal is identical to the one already decided by us in the above decision, we set aside the impugned Order by following the ratio of the above decision and allow the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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