9911796707
TMI Blog2007 (4) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... was not correct and set aside demand and penalty - Appeal Nos. E/2001 & 2002 of 2005-SMB - F. O. Nos. 715-71 6/2007-SM(BR) (PB) - Dated:- 2-4-2007 - [Order per] - In these two appeals, the Revenue has challenged the orders of the Commissioner (Appeals) made on 25-11-2004, setting aside the orders-in-original by which the demands of the excess credits of Rs. 2,38,894/- and Rs. 7,17,812/- we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval of the slits was covered by the provisions of Rule 57F(3) of the Rules and duty equivalent to that paid on inputs was required to be paid at the time of clearance of the products. The demands were, therefore, confirmed and penalties imposed. 3. The Commissioner (Appeals) came to a finding that the process of manufacture of steel tubes involved the receipt of steel strips/sheets/skelps w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, which were found to be unusable or were defective, were removed as strips. The inputs were drawn in the manufacture of pipes and tubes, and only the slits, which became unusable or defective for the purpose, were removed as strips, which were also separately classified as a final product. The Commissioner (Appeals) came to a finding that the entire input was issued for the manufacturing process ..... X X X X Extracts X X X X X X X X Extracts X X X X
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