9911796707
TMI Blog2011 (3) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of Centrifugal Pump Sets, Revenue entertained a view that the same were exempted under Notification No.4/97 - As such the appellant was required to pay 8% of the amount of the final product Centrifugal Pump Sets, in terms of the provisions of Rule 57CC - As such, having accepted the appellant's contention, it cannot be said that the entire amount of 8% debited by them, has to be refunde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o dispute as regards clearance of the said Diesel Oil Engines, on payment of duty. 2. As the appellants were also using the said Diesel Oil Engines captively for further manufacture of Centrifugal Pump Sets, Revenue entertained a view that the same were exempted under Notification No.4/97. As such the appellant was required to pay 8% of the amount of the final product Centrifugal Pump Sets, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt submits that the only issue involved was of reversal of 8% and there was no issue of payment of duty on the diesel oil engines. Though admitting that the duty on the captively consumed diesel oil engines was not paid by the appellant, he submits that the grant of refund of 8% of duty is an independent legal issue and the Tribunal having held in their favour, the same should be refunded to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that in cases where duty is subsequently demanded from an assessee, the Tribunal has held in a number of cases that the same has to be neutralized against the modvat credit available on inputs, even if no procedure has been followed by the assessee. Similarly while considering the refund of duty, the exciseabilityof diesel oil engines has to be considered and the same has to be neutralized ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be said that the entire amount of 8% debited by them, has to be refunded. It is the amount extra paid by them than the duty required to be paid, which only is to be refunded to them. This issue was not examined by the earlier Bench from this angle. Inasmuch as, we are not taking a view different than the one arrived at by the Tribunal in the appellant's earlier case on the legal issue, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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