9911796707
TMI Blog2006 (11) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... rips arise. HDPE Strips are cleared to job worker for manufacture of fabrics and sacks. The fabrics and sacks were returned from the job worker and cleared for home consumption without payment of duty by availing benefit of exemption Notification No. 8/2002-C.E., dated 1-3-2002 and 8/2003-C.E., dated 1-3-2003. The Revenue proceeded against the appellants on the ground that the strips of plastic emerging as intermediate products and sent for job work for further manufacture of fabrics and sacks is not eligible for exemption under Notification No. 8/2002-CE dated 1-3-2002. The duty demanded in the show cause notice was confirmed by invoking proviso to Section 11A of the Central Excise Act, 1944. Equal penalty under Section 11AC of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use in his factory in the manufacture of the final products. The learned Advocate relied on the following decisions :- (i) Sangita Printers Exporters v. CCE, 1994 (73) E.L.T. 182 (T) wherein it was held that the clearance for home consumption means and implies removal of the goods for marketing or consumption or utilization and it is also means removal of goods out of customs/excise control and therefore, the owner or processor is free to deal with them as he pleases. (ii) CCE, Hyderabad v. K.L.J. Plastics Ltd., 2004 (166) E.L.T. 485 (T) wherein it has been held that emergence of intermediate products whether in an integrated unit or non-integrated unit would not stand in way of exemption. (iii) The appellants submit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or suppression and extended period of limitation is not invokable. (iv) It was pleaded that the benefit under Notification No. 9/2002-C.E. dated 1-3-2002 and 9/2003-C.E., dated 1-3-2003 can be given as the Commissioner has extended the benefit of Cenvat credit of inputs. If such benefit is given, there will be surplus Cenvat credit to the tune of Rs. 18,622/- and the entire exercises would be revenue neutral. In view of the excess Cenvat credit, no duty would be payable. 5.The learned JDR re-iterated the findings in the impugned Order-in-Appeal. 6.We have gone through the records of the case carefully. Notification No. 8/2002-C.E. has an Annexure indicating the goods which are not entitled for the SSI exemption. We are re-produci ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
