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TMI Blog2015 (1) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... eli, AR, for the Respondent. ORDER Appellant is a paper mill. The used drier screen felts were sold by them during the period from 1-5-2000 to 31-12-2004. Taking a view that appellant should have paid duty treating the clearances as clearance of felts as such and therefore entire credit availed should have been reversed, proceedings were initiated taking a view that prior to introduction of Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pletely omitted. Thereafter from 2000 onwards according to the records produced before us, the appellant was intimating the department as and when they cleared the metal scrap, used dryer screen felt, etc. They were also submitting a copy of the invoice and the amount realized. Same way in March, 2002 Superintendent in-charge of the appellant advised them not to submit invoices relating to the sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to excise duty. In the decision of the Tribunal in the case of CCE, Hyderabad-III v. Navodhaya Plastic Industries Ltd. [2013 (298) E.L.T. 541 (Tri.-LB)], the Tribunal had taken a view in para 10 which we reproduce for better appreciation. "10. The use of capital goods is to spread over many years. A decision to the effect that assessees can bring in capital goods, use it for a few days and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision was in force C.B.E. & C. had issued Circular No. 643/34/2002-CX., dated 1-7-2002 to the effect that credit amount to be reversed will be reduced by 2.5% per quarter of use of the machinery." 4. In the facts and circumstances, there will be no penalty, the interest applicable from the date of liability till the date of payment is also payable. The appeal is disposed of in the above ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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