9911796707
TMI Blog2011 (8) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned at serial no. 2 as a trap for tobacco beetles. These beetles are said to be a menace to tobacco (raw material for cigarettes) as well as for cigarettes (final product). It is not in dispute that the cigarette manufacturer has to use the “beetle trap” to drive the beetles away before the raw material is put into the stream of manufacturing activity. This trap is also used in the storage area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of goods Tariff item in the First Schedule to the Central Excise Tariff Act, 1985 1. LASIOTRAP PHEROMONE CAPSULES 35079099 2. LASIOTRAP PHEROMONE CAPSULES, INSECT MONITORING TRAP 38081099 3. NEW SERRICO PHEROMONE 29372900 The appellant took CENVAT credit of the CVD paid on the above items, totalling to Rs. 77,681/-, and same stands denied to them. After examining the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 'CENVATable' capital goods eligible for CENVAT credit, defined under Rule 2 ibid. Prima facie, they have a case. The appellant has also pleaded limitation against the demand of duty, the relevant show cause notice having been issued as late as on 7-1-2010. 2. For the aforesaid reasons, there will be waiver of pre-deposit and stay of recovery in respect of the adjudged dues. (Pronounced & dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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