9911796707
TMI Blog2011 (5) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... in brief as under. 2. The appellants are engaged in the manufacture of Air Compressor Parts, X-Ray Machine Parts and Electric Genset Parts chargeable to Central Excise duty. They avail CENVAT credit of duty paid on inputs used in or in relation to the manufacture of their final products. Out of these three final products, X-Ray machine Parts are fully exempt from duty under exemption Notification No. 6/2003 dated 28.02.2003. The allegation of the department is that during the period of dispute from 2003-04 to 2006-07, the appellant had used common inputs in or in relation to the manufacture of the dutiable as well as exempted final products but did not maintain separate accounts of the inputs used in the manufacture of dutiable final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the same has been taken up for final disposal after granting waiver of pre-deposit of duty, interest and penalty. 5. Shri S. Narayanan, Advocate, learned Counsel for the appellant, pleaded that in respect of inputs for X Ray machine parts, no CENVAT credit has been taken, that they have maintained separate records regarding the receipt of inputs for X Ray machine parts, that since no CENVAT credit has been taken in respect of inputs for X Ray machine parts, the provisions of Rule 6(2) and 6(3) would not be applicable and that in support of this contention he had produced the Chartered Accountant's Certificate as well as Chartered Engineer Certificate, but the same was not considered by the lower appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at from the beginning, the main plea of the appellant is that they have not taken CENVAT credit in respect of inputs meant for X Ray machine parts and they have maintained separate records in respect of receipt of the same. In the course of proceedings before the Commissioner (Appeals), they had also pleaded that the main input for X Ray machine parts - steel items, were sent directly to the job worker for fabrication and after being processed by the job worker, the same had been received in their factory, which is evident from their records and it shows that no CENVAT credit has been taken, but we find that this plea was not considered by the Commissioner (Appeals). On going through the Commissioner (Appeals)'s order, we find that in para ..... X X X X Extracts X X X X X X X X Extracts X X X X
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