9911796707
TMI Blog2016 (9) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit in respect of inputs used for manufacture of Farex spoon - Held that:- Notification 4/97 dated 01.03.1997, clearly envisages the exemption to final product to SSI only if modvat credit is not availed. In the absence of any evidence indicating that the appellant had not availed the modvat credit on the inputs, the impugned order confirming the demand of the duty with interest is correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicial) and Shri C.J. Mathew, Member (Technical) Shri V.B. Gaikwad, Advocate for the appellant Shri N.N. Prabhudesai, Supdt. (AR) for the respondent ORDER This appeal is directed against Order-in- Appeal No. PII/BKS/99-100/2005 dated 22.02.2005. 2. The issue involved in this appeal is regarding the confirmation of the demand on the appellant for the period January 1998 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on but in the case of spoon for Complan they have discharged the duty liability as they had claimed the Cenvat Credit on the inputs for manufacturing of such spoons. He would take us through the entire case records and submit that there is no dispute that the spoon which are cleared without payment of duty and they did not avail the modvat/ cenvat credit. 4. Ld. Departmental Representative rei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n clearly envisages the exemption to final product to SSI only if modvat credit is not availed. In the absence of any evidence indicating that the appellant had not availed the modvat credit on the inputs, we have to hold that the impugned order confirming the demand of the duty with interest is correct. The case law cited by the appellant counsel may not carry the case any further as the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of this one, we hold that the appellant need not be visited with any penalty under 173Q of erstwhile Central Excise Rules, 1944. 7. In sum, the confirmation of the demand of the duty against the appellant along with interest is upheld and penalty imposed on the appellant in respect of the appeal for the period January 1998 to March 1998 is set aside. (Operative part pronounced in Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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