9911796707
TMI Blog2009 (3) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... ED BY : Shri H.G. Dharmadhikari, Advocate, for the Appellant. Shri H.B. Negi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellant had a unit at Raigad and another one at Silvassa. The Raigad unit imported solid wax (slack wax) on payment of duties of Customs including CVD, melted the same into molten wax and cleared this molten product to the Silvassa unit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k the view that these transactions were covered by Rule 57C of the Central Excise Rules, 1944 and that the MODVAT credit taken on furnace oil which was used for manufacturing molten wax which was supplied, without payment of duty, to the Silvassa unit/customers was required to be reversed. 2. On the above basis, a show-cause notice was issued by the department and, in adjudication thereof, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C 57 CC were applicable. In other words, the demand for reversal of MODVAT credit on furnace oil on the strength of Rule 57 C(2) cannot be sustained. 3. The appellant also challenge the demand of duty on molten wax on the ground of limitation. It is submitted that the relevant show-cause notice was issued on 19-4-2001 for demanding such duty for the period September 97 to March 99, which was b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mself as MODVAT credit. The appellant unit and Silvassa unit being units of the same company, it is argued, the principle of revenue-neutrality is very much applicable to this case. Other decisions of the Tribunal on this point have also been cited. 4. In the aforesaid facts and circumstances, we have found favour with the plea of limitation raised by the appellant against the demand of duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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