9911796707
TMI Blog2003 (9) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... termining this appeal are :- The appellants were heard in the matter on 15-1-97, wherein they were represented by Shri Rajhans, Consultant and others. The appellants submitted that they had produced CMC Vertical Milling Machine value at Rs. 13,22,100/- and paid Central Excise duty amounting to Rs. 1,32,210/-. The same machine was received in their factory on 10-6-94 under the cover of Transporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was denied by the Addl. Commissioner and he also imposed a penalty of Rs. 12,000/-. 2. After hearing both sides and considering the material on record and the valuable assistance volunteered by ld. Counsel Shri Willingdon Christian in bringing out instruction of Board vide Circular No. 199/33/96-CX, dated 23-04-96 to the notice of the Court and on perusal of the same it is found :- (a) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and articulation being made by Revenue to deny the benefit of the capital goods credit in the facts of this case. (c) It is well settled that Revenue would be bound by this circular. In the case of Sameer Glass Ltd., [2001 (136) E.L.T. 238], Surya Prabha Mills Ltd. [2002 (149) E.L.T. 929]; SAIL [2002 (147) E.L.T. 420] this circular has been relied. No reasons contrary, to this, have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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