9911796707
TMI Blog2008 (8) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. The Appellants are engaged in the manufacture of dutiable final products i.e. Standard Cold Rolled Patta/Patti classifiable under sub-heading No. 7219.90 and exempted goods i.e. Standard Steel Scrap classifiable under sub-heading No. 7204.21 of the Schedule to the Central Excise Tariff Act. It has been alleged that the Appellant wrongly utilised Cenvat credit of Rs. 28,219/- for payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16% Adv. as revealed from the invoices. He further submits that they have not retained any amount and, therefore, Section 11D of the Act cannot be invoked. He further submits that Section 11D of the Act was amended by the Finance Act, 2008, which shall be deemed to have come into force on the first date of April, 2008. He submits that in terms of the said amendment, if any person has collected, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Stainless Steel Scrap is exempted goods. The Appellant paid duty 16% Adv. duty at the time of clearance of the goods and also availed Cenvat credit. It is seen that the Appellant did not retain the amount collected from the customers. The Tribunal in the case of Sterlite Industries (India) Ltd. v. CCE, Vapi - 2008 (225) E.L.T. 397 (Tribunal-Ahmd.) held that duty paid from Cenvat Account also exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay duty........and has collected any amount from the buyer of any goods in any manner representing as duty of excise, shall forthwith pay the amount so collected to the credit to the Central Government has application only when equivalent duty had not been deposited at the time of removal of the goods. The scheme of the law is that manufacturers shall not collect amounts falsely repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, the Appellant paid duty on the exempted goods and collected the amount from their customers as evident from the invoice. It is noted that the Appellant had not retained any amount and paid to the Government and, therefore, Section 11D of the Act cannot be invoked. So, the impugned order is not sustainable, and it is set aside. The Appeal is allowed with consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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