9911796707
TMI Blog2007 (4) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... arance of inputs. The facts involved in the present appeals may be summed up as follows. M/s. Biochem Pharmaceutical Industries Ltd. (appellants herein) engaged in the manufacture of P P medicaments falling under Chapter 30. It is alleged that the appellants had cleared finished goods as well as raw materials i.e. inputs as such on which Cenvat credit was availed to their laboratory which is situated outside their factory premises. The clearances were affected on providing requisition slip without following proper Central Excise procedure and without payment of duty on such finished goods and without reversing proportionate Cenvat credit on such raw material. These appeals cover three show cause notices for three different periods demanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Superintendent, Preventive Officer as well as various audit parties including CERA. Records of the appellants were also inspected from time to time and no objection was raised on this account nor the permission granted was revoked. After sample testing and on finding the report satisfactory, then only they are removing the final product outside their factory after packing and labeling whereas the samples of the inputs and final product remain in the laboratory till expiry date and there after being destroyed there itself. 3. Though this defence is traversed in the impugned orders, Id. Authorities have come to wrong conclusion that the permission granted to the appellants came to an end by Feb., 1988 and the same was not renewed by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d covered by the first show cause notice is a for a longer period i.e. from 1995-96 to October, 1999, as such most of the period is hit by the limitation. He also relied upon the judgment of the Apex Court in the case of Vikram Cement v. Commissioner of Central Excise, Indore, 2006 (197) E.L.T. 145 (S.C.) wherein it is observed that the inputs like explosives, lubricating oil etc. used in the mines situated outside the same factory are entitled for Cenvat credit. On similar analogy the above principle is sought to the extended to the present case. He also relied upon another decision of this Tribunal in the case of Kellogg India Limited v. Commissioner of Central Excise, Mumbai-VII, 2006 (196) E.L.T. 223 (Tri. - Mumbai). In this decision it ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
