9911796707
TMI Blog2013 (5) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... . Observing the finding given by the Commissioner (Appeals) in the present order reproduced as ''I further observe that the adjudicating authority has verified the documents only in compliance with the Hon’ble CESTAT’s order dated 20.10.08 and confirmed that the ADV wheel rims and harvester combine rims were manufactured from the non-cenvatable stocks of inputs." Following the same the present dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale price of the exempted goods as per the provisions of Rule 57AD of the Central Excise Rules. 3. The contention of the applicant is that the applicants prior to the period 1.4.2000 the applicants were maintaining separate records of inputs used for exempted goods and used in the manufacture of dutiable goods. With effect from 1.4.2000 the applicant opt not to maintain separate records. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rims for ADV and harvester are manufactured for the non cenvatable stock of inputs. In spite of this finding the Commissioner (Appeals) dismissed the appeal on the ground that there is no provision of Rule 57D of the Central Excise Rules for verification of the inputs contained in the exempted goods if the manufacturer opted to pay 8% of the sale price of the exempted goods. 4. The contention i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order gave a specific finding which is reproduced I further observe that the adjudicating authority has verified the documents only in compliance with the Hon ble CESTAT s order dated 20.10.08 and confirmed that the ADV wheel rims and harvester combine rims were manufactured from the non-cenvatable stocks of inputs. 7. In view of the above finding of fact that the present demand is not su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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