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TMI Blog2014 (8) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... a Certificate issued by the Central Institute of Plastics Engineering and Technology, Bhubaneswar, that such HDPE Pipes cannot be manufactured from the HDPE/Plastic granules, as such, other than from Relene-E-41003 grade, the modvat credit was held to be inadmissible on HDPE granules other than Relene E-41003. On the other hand, it is the case of the Respondent that they have been using HDPE granules Relene E-41003 after blending with other grades of HDPE/Plastic granules in the manufacture of HDPE pipes supplied to DOT - Appellants are blending/mixing Relene E-41003 and other grades of HDPE granules in the manufacture of HDPE Pipes, which are ultimately supplied to DOT - Department itself has acknowledged that the Appellants are blending/m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee-Respondent. Aggrieved by the said order, the Revenue is in Appeal. 3. The ld. A.R. for the Revenue has reiterated the grounds of Appeal and submitted that while passing the adjudication order, the ld.Commissioner has mechanically followed the earlier order of this Tribunal without analyzing the facts on record and his order is accordingly, bad in law. He has drawn our attention to various grounds mentioned in their appeal. In advancing the argument, he submits that had these points were considered by the adjudicating authority, then the order would have been different. Further, he has submitted that in the present case, an opinion furnished by the Central Institute of Plastics Engineering and Technology, Bhubaneswar, certifying tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, he has submitted that there is no dispute of the fact that the Appellants are blending other HDPE Granules of various grade with Relene E-41003, as has been acknowledged/accepted by the Department while stating the facts in the present Appeal. Therefore, there is no necessity on their part to establish at this stage that Relene E-41003 has been blended with other HDPE Granules to manufacture HDPE Pipes. Further, he has referred to the judgement of the Hon'ble Supreme Court in the case of Jindal Dye Intermediate Ltd. Vs. Collector of Customs, Mumbai : 2006 (197) ELT 471 (S.C.) in advancing the argument that if the judgement on an issue has been accepted by the Revenue, then the Revenue is precluded from taking a different stand in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the ld.Commissioner and also submissions made by the ld. S.D.R.. We find that the Department has not been able to produce any evidence that the granules purchased by them were sold in the market. They have also not been able to produce any evidence to show that the granules which were allegedly used in the manufacture of the HDPE Pipes were purchased by the appellants from a particular person, specially the small-scale industries, which are exempted from payment of duty. In any case, they would have got the modvat credit on all types of granules. Therefore, we do not find any motive which could be attributed to the appellants for using the granules of a grade different from the one specified by the DOT. However, the Department of Telecom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the appellants have submitted extract of RG-23A Register along with their monthly RT-12 Returns, therefore, the demand is hit by limitation and is time-barred. However, all the transactions were genuine and not fictitious and modvat credit has been taken on the quantity of inputs purchased by them and received in the factory. We, therefore, allow the appeals with consequential relief, if any by setting aside the impugned order. Ordered accordingly. 8. We find that the above decision has been subsequently followed in other two cases, viz. M/s Brijmohan Sheokishan Others Vs.CCEx. Kol.I : Order No.S-18-21 A-6-9/Kol/2003 dated 16.01.2003 M/s Indian Polypipes Others Vs. CCEx., Kol.I : Order No.M-207-214 A-218-237/Kol/2003 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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