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TMI Blog2002 (9) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... the stand that the process carried on by it did not amount to manufacture and the end-products are not liable to duty. The above contention was not accepted by the Department. The matter finally came up before this Tribunal and by Final Order No. 100-101/2001-D, dated 17-4-2001 [2001 (132) E.L.T. 458 (T)] this Tribunal upheld the view taken by the Department. The Tribunal further proceeded to hold as follows : The next point for consideration is the classification of the products so emerging as a result of the above stated process of manufacture. It is observed from the order-in-original that during the period from 1995-96 to 1998-99 the end products totally amounting to Rs. 71,35,892/- were floor mats of cars. Therefore, in terms of ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view in the case. 2. The order impugned was passed by the Commissioner after remand. The Commissioner confirmed the duty demand of Rs. 1,86,004/- in respect of other mattings and dropped the demand of Rs. 20,09,454.77 in respect of car mattings. A penalty of Rs. 52,164/- was imposed under section 11AC and an amount of Rs. 2,00,000/- under Rule 173Q for contravention of erstwhile. Rule 9(1), 52A, 173G and 226 of the Central Excise Rules. The Commissioner also held that the appellant is liable to pay interest under section 11AB on Rs. 52,164/-. 3. It is contended on behalf of the appellant that the value has been incorrectly determined by the Commissioner. Even though specific ground has been taken by the appellant before the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t unless the assessee is able to produce document regarding Modvat credit taken against the inputs used for the manufacture of other matting, they are not liable to claim the benefit. 6. After hearing both sides we are inclined to take the view that the appellant is entitled to the benefit of the decision of Srichakra Tyres Ltd. Ors. (supra). If that be so, the duty liability would work out to only Rs. 1,48,880/-. From the above amount they are entitled to Modvat credit benefit up to Rs. 46,352/-. It cannot be contended that there is no duty paid input gone into the manufacture of other matting. On this analogy the actual amount of Modvat credit that would be available can be calculated as suggested by the appellant. We, therefore, hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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