9911796707
TMI Blog2003 (11) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... against them. 2. Shri K.L. Handa, learned Consultant mentioned that the Appellants manufacture iron and steel ingots/flats/bars/rods, etc., C.I. Ingot moulds, Bullet Proof jackets and parts thereof; that after visit of their factory premises by the Central Excise officers on 26-9-1997, a show cause notice dated 21-4-1998 was issued for demanding duty on samples of excisable goods, copper scrap, lead scrap and gun metal scrap, aluminium scrap, iron & steel scrap and High Aluminium Fire Clay Grog (HAFC Grog) and Chrom Magnesite Grog on the ground that these goods had been removed without payment of duty; that the Additional Commissioner under Order-in-Original No. 01/2002, dated 27-4-2002 demanded duty and imposed penalty besides demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the factory. 4.2 The Adjudicating Authority has given his findings that bullet proof jackets are exempted under Notification No. 64/95-C.E. subject to the condition that these are supplied to the Armed Forces or to the Police Forces and a Certificate is produced from the Joint Secretary in the Ministry of Defence/Home Ministry before the removal of the goods and as these conditions were not fulfilled, the jackets should have been cleared only on payment of duty. 4.3 It is an admitted fact that bullet proof jackets had been cleared from the Appellants' factory without payment of duty to their Head Office for approval. As per various provisions of Rules 9, 49, 173F and 173G of the Central Excise Rules, manufactured goods can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that facts are not clear to arrive at a conclusion. It is not clear as to whether the Appellants were using all the scrap in question as their inputs in the manufacture of their finished product or the entire scrap of different metals was only for trading purposes in respect of which no Modvat credit was availed of by the Appellants. However, we would like to observe that if the scrap is common that is it comprises of Modvatable scrap as well as Non-modvatable scrap, the burden lies on the Appellants to prove that the impugned scrap removed from the factory was the scrap in respect of which no Modvat credit had been taken by them. We are therefore, remanding this matter only to the Adjudicating Authority for redetermining this aspect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ractory material added to ceramic mixes to reduce lamination in plastic clays and also to reduce shrinkage on drying. He also relied upon the decision in the case of Goodyear India Ltd. v. CC and Central Excise New Delhi - 1998 (98) E.L.T. 807 (Tri.) wherein it has been held that excise duty is leviable on defective tyres being capable of use as tyres after retreading. Reliance has also been placed on the decision in the case of CCE, Bhubaneshwar v. SAIL - 1999 (108) E.L.T. 391 (Tri.) wherein it has been held that burnt dolomite reming mass used for lining of the furnace is eligible to the benefit of Notification No. 217/86-C.E. 6.3 Heading 69.01 covers within its ambit bricks, blocks, tiles and other ceramic goods of siliceous earths ..... X X X X Extracts X X X X X X X X Extracts X X X X
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