9911796707
TMI Blog2005 (8) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... e, for the Respondent. [Order]. This is Revenue s appeal filed against the Order-in-Original No. 04/D.P./2003-04 dated 23-1-2004, passed by Additional Commissioner, Central Excise, Mumbai-III Commissionerate, dropping the proceedings initiated under the Show Cause Notice No. CEX/R-III/Tata/SCN/2002 dated 16-9-2002. 2. The Revenue has filed the present appeal on the ground that the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by Additional Commissioner dropping demand for the period 1-4-2000 to 1-6-2002 may be set aside. 3. Respondent in their cross objection has stated that the basis of Show Cause Notice is the allegation that the appellant had failed to maintain separate inventories/accounts of cenvatable inputs used in the manufacture of UPS Systems, some of which are cleared on payment of duty and some of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Systems at Nil rate of duty and also paying an amount equivalent to 8% of the price of exempted goods. In the circumstances, the extended period of limitation is not applicable and the demand is clearly time barred. 4. Personal hearing was fixed on 12th July, 2005, S/Shri Bharat Raichandani, Advocate, Ramdas Gadiyar Advocate and P.K. De, Manager Excise have attended on behalf of the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmonly known as petrol used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material or as fuel or for generation of electricity or steam use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he words in relation to manufacture convey the meaning of the indirect participation of the inputs in the manufacture of final product. Subject to the condition that the indirect participation is essential to the manufacture of the final product. In view of the above I find that the respondent is eligible for Modvat credit. The respondent could not maintain separate inventory/accounts, he was li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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