9911796707
TMI Blog2004 (3) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : K.C. Mamgain, Member (T)]. This is an appeal filed by M/s. VST Industries Ltd., Hyderabad against Order C. No. IV/16/188/99-C.Ex., dated 13-8-2001 passed by the Commissioner of Central Excise, Hyderabad-III Commissionerate. 2. Smt. L. Maithili, Advocate, appearing for the appellants pleaded that the appellants are manufacturers of Cigarettes. During the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiable final product has not emerged. Therefore duty on cut-tobacco has to be paid by them. She stated that the finding of the Commissioner is not correct as the oily cigarettes are dutiable goods but the remission of duty has been sought by them only on the ground that these are unfit for human consumption. Therefore, the cut-tobacco is actually gone into the manufacture of dutiable goods and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of oily cigarettes on which the duty has been remitted, the appellants are required to pay the duty on the cut-tobacco used in the manufacture of oily cigarettes. 4. We have carefully considered the submissions made by both the sides. We find that the Commissioner has accepted that the cut-tobacco on which the appellants are asked to pay duty has gone into the manufacture of oily cigarett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempt from duty nor chargeable to NIL rate of duty. Therefore denial of exemption to cut-tobacco under Notification No. 121/94, dated 11-8-1994 is not correct. It has been laid down in case of M/s. Kirloskar Electric Co. v. CCE, Bangalore (supra) that assessee is entitled to Modvat credit on inputs used in final products which were destroyed due to circumstances beyond their control and on which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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