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TMI Blog2007 (1) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order]. - This appeal is against the order of the Commissioner (Appeals) No. COMMR(A)/417/VDR-II/2003, dated 8-9-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant has a unit in Panchmahal manufacturing split air-conditioners. They supplied certain parts/components as free replacements to their buyers of air-conditioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing submissions : (a) When the company clears air-conditioners, they anticipate certain free replacements to some of their customers and accordingly the price charged on all the air-conditioners to all the customers are invariably jacked up to cover the cost of such "free replacements". The cost has been jacked up in an equalized manner. (b) In view of the above, the value of the items clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs is a concession made available to the manufacturers of final products. When a concession is availed the same has to be subject to such conditions as prescribed therein. The Cenvat credit is available on the condition that the inputs received are used in the manufacture of final products. In this case, the appellant has removed the inputs as free replacements and they have not used the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er inputs are cleared as such the duty has to be paid. In this case the duty already paid by the manufacturer of inputs which was taken as credit has to be reversed. Of course, if they have utilised the credit and there was no balance of Cenvat credit only then they have to pay equivalent amount by cash or through PLA. 8. The appeal is devoid of merit and accordingly rejected. (Pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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