9911796707
TMI Blog2007 (11) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 inputs intended for use in the manufacture of exempted final product and those intended for use in the manufacture of dutiable final product. They paid 8%/10% of the sale price (including taxes etc.) of the exempted goods in terms of Rule 6(3) of the CENVAT Credit Rules, 2001 /2002/2004. The department took the view that ,in terms of rule 6(1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 components (S.Nos.17-19) are concerned, it is not in dispute that these were common inputs for the gear-motor assemblies to be supplied to M/s. NEPC India Ltd. and other buyers. Accordingly to the appellants, as they had not opted to maintain separate accounts in respect of the components meant for use in the final pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant 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 period between 16-5-2005 and 31-10-2006 indicate clearance of the final product without payment of duty, while those issued to certain other customers indicate identical product having been cleared on payment of duty. Both categories of invoices cover clearances of identical goods, which consumed in puts mentioned at S. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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