9911796707
TMI Blog2010 (11) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2002 X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Unison Metals Ltd. reported as 2006 (204) E.L.T. 323 (Tri.-LB) = 2006 (4) S.T.R. 491 (Tri.-LB). 4. The other issue is that while calculating the amount of 8% required to be paid at the price of the goods, the appellants were lowering the said price by deducting the same by an amount of 8%, as if the same was central excise duty. This resulted in less payment of ₹ 61,624/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that tax has to be given wide interpretation to include all monies raised by the Central or State legislature or by some statutory authority. We however note that there is no requirement of payment of duty as the goods are exempted. It is only the credit to which the appellants were not entitled as the inputs were used in the manufacture of exempted products that the credit was allowed su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared by the Hon'ble Tribunal in the above referred judgment is clearly applicable to the facts of the instant case. I accordingly confirm the demand of duty along with confirmation of interest. 6. As regards penalty of ₹ 61,624/-, I find that the price of the goods was being lowered by the appellant on the invoices itself and it is not the case of the Revenue that the said fact was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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