9911796707
TMI Blog2011 (1) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... tries Ltd. (2007 -TMI - 1670 - SUPREME COURT) and Escorts v. CCE (2004 -TMI - 47028 - SUPREME COURT) followed X X X X Extracts X X X X X X X X Extracts X X X X ..... s duty is to be paid on these goods by the supplier of rawmaterial and show cause notice issued ignoring this position merits to be set aside. 6.6 The Commissioner (Appeals), Central Excise Commissionerate, Ludhiana has already in an another case of the Noticees relating to earlier periods allowed their appeals vide Order in Appeal No.350-351/CE/Appl/Ldh/04 dated 19.04.2004 (copy enclosed) and set aside the orders-in-original demanding reversal of credit. The same view is also taken in the case of Modi Sales, Ludhiana vide Order-in-appeal No.139/CE/CHD/06 dated 27.02.06. In the case of Modi Sales, their earlier order-in-original on the same issue has already been accepted by the department as mentioned in this order-inappeal. In addition t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts, wherein it was observed:- "8. It is to be seen that the whole purpose of the notification and the Rules is to streamline the process of payment of duty and to prevent the cascading effect if duty is levied both on the inputs and the finished goods. Rule 57-D(2), which has been extracted hereinabove, shows that in the manufacture of a final product an intermediate product may also come into existence. Thus in cases where an intermediate product comes into existence, even though no duty has been paid on the intermediate product as it is exempted from whole of the duty or is chargeable to nil rate of duty, credit would still be allowed so long as duty is paid on the final product. 9. In cases of manufacturers like the appellants, the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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