9911796707
TMI Blog2007 (11) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... hacko, Member (J)]. -1. After examining the records and hearing both sides, we are of the view that the appeal itself can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellants are engaged in the manufacture of 'gear-motor assembly'. During the period 1-6-2001 to 30-10-2006, they supplied the said product to M/s. NEPC India Ltd., without payment of duty by virtue of Notifications No. 3/2001-C.E., 6/2002-C.E. and 6/2006-C.E. as the said company used the goods in the manufacture of windmills. During the same period, gear-motor assembly was also supplied to other parties on payment of duty. The appellants did not maintain separate accounts in respect of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides and considering their submissions, we note that 18 components had been imported by the appellants for the purpose of manufacturing gear-motor assembly. Of these, 16 components had been imported against purchase orders which were issued with a view to manufacturing gear-motor assembly to be supplied to M/s. NEPC India Ltd. According to the Revenue, the said 16 components were imported by the appellants with intent to use the same exclusively in the manufacture of exempted final product (gear in motor assembly) to be supplied to M/s. NEPC India Ltd. without payment of duty in terms of the aforesaid Notifications and, therefore, they ought not to 9well as have taken CENVAT credit of the CVD paid thereon. Insofar as the remaining comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai)], wherein the same view was taken for a period prior to 16-5-2005, the date on which Explanation III was added to Rule 6(3) of the CENVAT Credit Rules, 2004 providing that credit could not be taken in respect of inputs exclusively used in the manufacture of exempted final products. The period of dispute in the instant case runs beyond 16-5-2005, but learned Counsel has other arguments against denial of credit for even the period from 16-5-2005. It is his submission that, during the said period, the components in question (S. Nos. 1 to 16) were not used exclusively in the manufacture of exempted gear-motor assemblies. He has shown us copies of a few invoices in this connection. The invoices issued to M/s. NEPC India Ltd. during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
