9911796707
TMI Blog2010 (7) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... 8195;Briefly stated the facts of the case are that the appellants are engaged in manufacture of excisable goods viz. Diesel Oil Engine falling under Sub-heading 8408.00 of Central Excise Tariff Act, 1985. They cleared these goods with brand name and without brand name. They were availing benefit of exemption Notification No. 8/2000-C.E., dated 1-3-00 and No. 8/2001-C.E., dated 1-3-01 for un-branded goods. In case of branded goods, they paid the Central Excise duty @ 16% and also availed Cenvat Credit on the inputs used in manufacture of such goods. Therefore, the demand raised accordingly against them for recovery of Cenvat Credit and the same was confirmed by the lower adjudicating authority and thereafter by Commissioner (Appeals). Aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or on which no excise is payable for any other reason are not be taken into account while determining the aggregate value of clearances for home consumption; that they clarified that credit to which the notice refer to is taken only on those inputs that were used in the manufacture of specified goods; that Central Excise duty on the branded goods cleared for home consumption has been paid through PLA only; that for their branded goods they Have not availed and/or used any Cenvat Credit; that Cenvat Credit has been taken by them for exported other branded goods only; that they relied upon the Board's Circular No. 323/39/97-CX, dated 14-7-97 whereby the assessee was only required to maintain separate accounts properly right from raw materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees one hundred lakhs." "4. The exemption contained in this notification shall not apply to specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases :- (a) where the specified goods, being in the nature of components or parts of any machinery or equipment or appliances, are cleared for use as original equipment in the manufacture of the said machinery or equipment or appliances by following the procedure laid down in Chapter X of the Central Excise Rules, 1944. Manufacturers, whose aggregate value of clearances of the specified goods for use as original equipment does not exceed rupees fifty lakhs in the financial year 1999-2000 as calculated in the manner specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
