9911796707
TMI Blog2003 (9) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, submitted that the Appellants manufacture bulbs and avail the benefit of Notification No. 3/2001-C.E. which provides concessional rate of duty in respect of bulbs of M.R.P. not exceeding Rs. 20 per bulb subject to the condition that no Credit of duty paid on the inputs has been availed by the manufacturer and the duty has to be paid in cash or through account current; that for the purpose of manufacture of bulbs the Appellants also manufacture Filament, Capping Cement/Calcite Mixture, Lead Glass Tubing, and Glass Shell; that these items are also being used for the manufacture of fluorescent tube lights, which are dutiable; that sometimes they also clear these item on payment of Excise duty outside the factory; that for the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l product, the credit initially taken was reversed; that in addition they were always having sufficient balance in the Modvat credit account and as such there was no benefit availed by them and it was only for the convenience of documentation that the credit was reversed on fortnightly basis and not on daily basis. He has relied upon the decision of the Supreme Court in the case of Chandrapur Magnet Wires Pvt. Ltd. v. CCE - 1996 (81) E.L.T. 3 (S.C.) and the following decisions of the Tribunal :- (1) Vam Organics Ltd. v. CCE - 2003 (56) RLT 402. (2) Franco Italian Co. Pvt. Ltd. v. CCE - 2000 (120) E.L.T. 792 (T). (3) Tube Investments of India Ltd. v. CCE, Madurai - Final Order No. 795/2002-SZB at Chennai, dated 16-7-2002. He finally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore him any evidence to show that in respect of each consignment of such bulbs, reversal has been made invariably before removal of such consignment from the factory............... In other words, it may be said that the noticee had failed to establish, (onus of which lies on them) that no input on which Cenvat credit had been taken were contained in any of the consignment of such bulbs cleared on payment of duty at the concessional rate . He, therefore, submitted that the demand of duty has, therefore, been rightly made against the Appellants. 4. We have considered the submissions of both the sides. Notification No. 3/2001 (Sl. No. 262) provides concessional rate of duty in respect of Vacuum and gas filled bulb of retail sale price not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court has referred to Board s Circular in which it was clarified by the Ministry of Finance that the manufacturer may be allowed to take the credit of duty paid on all inputs used in the manufacture of the final product, provided that the credit of duty paid on the inputs used in the exempted products is debited in the credit account before the removal of such exempted final products. The learned Advocate has clarified that the reversal of the Modvat credit was done on fortnightly basis since during the relevant period duty payment on the final product was done on fortnightly basis. As undisputedly the Modvat credit taken on the inputs which has gone in or in relation to the manufacture of the impugned bulbs stand reversed, the conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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