9911796707
TMI Blog2011 (8) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt, credit cannot be denied. (Tafe Limited vs CCE (2006 -TMI - 1143 - CESTAT, BANGALORE) also affirmed by Karnatka High Court). X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants are not entitled to use the inputs on which they have taken credit in manufacturing of the exempted product. Therefore, show-cause notice was issued for contravention of Rule 57AD of the Central Excise Rules,1944 which was adjudicated and demand of duty was confirmed alongwith interest and penalty under Sec.11AC of the Central Excise Act, 1944. On appeal, the adjudication order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. vs. CCE, Panchkula reported in 2008 (232) E.L.T. 217 (Tri-LB), wherein the reference has been answered confirming the decision of Tafe Limited. He further submitted that the Larger Bench decision in the case of H.M.T. was also challenged before the Hon'ble High Court of Punjab & Haryana wherein the Hon'ble Panjab & Haryana affirmed the decision of the Larger Bench confirming the decision in Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Meerut reported in 2003 (151) E.L.T. 443 (Tri-Del) wherein the Tribunal has held that inputs utilized in manufacture of final product which were chargeable to duty but subsequently exempted from duty, demand raised only in respect of inputs lying unutilized is valid. Therefore, the impugned order is to be upheld. 5. Heard both sides. 6. After hearing both sides, we have examined the show-c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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