9911796707
TMI Blog2017 (1) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... neer reported on 31/07/2014 to reflect the design, specification of machines, parts thereof, accessories thereof, fabricated and its description etc. was available, he may examine the issue after giving opportunity to the appellant to present their case - matter on remand. Demand of differential duty - whether exemption under N/N. 67/95-CE dated 01/03/1995 allowed? - Held that: - the assessee is paying duty on Core Pipe & taking Cenvat credit of the said duty paid would be the futile exercise and by invoking such exercise exchequer will be not be benefitted - demand set aside. Appeal allowed - decided partly in favor of appellant and part matter on remand. - E/54871/2014-EX[SM] - A/71203/2016-SM[BR] - Dated:- 18-11-2016 - Mr. Anil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffers duty and that Core Pipe was admissible for exemption under Notification No. 67/95-CE dated 01/03/1995. The Original Authority has held that admissibility of Cenvat Credit on Shapes Sections, Sheets, M.S. Plate, M.S. Channels, Beam, M.S. Angle M.S. Grinder etc. will mainly depend upon the fact that whether the said items were actually used by the appellant in their plant to fabricate and manufacture the machines. They had also submitted that the specific use for the purpose of such items, in different parts of plant, along with quantity of such item used towards the said purpose. The Original Authority has, further, held in Order-in-original No. 48/ADC/MRT-1/2013 dated 31/03/2013 through which the said Show Cause Notice dated 30/03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pipe is manufactured out of the Kraft Paper in their unit. Kraft Paper is bind round core Pipe and when Kraft paper is sold, it is sold on the basis of weight and duty is paid on gross weight as a result Core Pipe also suffers duty equal to Kraft Paper. Further Core Pipe is eligible to avail benefit of Notification o. 67/1995-CE for captive consumption. He has further argued that even if higher duty levied on Core Pipe, is paid then such higher duty is eligible to be availed as Cenvat credit. Therefore, such exercise will be futile. Therefore, he has prayed for setting aside the Order-in-Original in respect of Core Pipe. In respect of Shapes Sections, Sheets, M.S. Plate, M.S. Channels, Beam, M.S. Angle M.S. Grinder etc. he has submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts such as Shapes Sections, Sheets, M.S. Plate, M.S. Channels, Beam, M.S. Angle M.S. Grinder etc. which is tune of ₹ 28, 18,868/- under Rule 15(2) of Cenvat Credit Rules, 2004 is concerned the First Appellate Authority did not have the advantage of going through the evidence which was placed before this Tribunal. Therefore, in view of the observation of the First Appellate Authority that the evidence to reflect design, specification of machine, parts thereof, accessories thereof fabricated was not available to him now that the evidence including the certificate issued by A.K. Kakar, BSc. BE (Civil), Chartered Engineer reported on 31/07/2014 to reflect the design, specification of machines, parts thereof, accessories thereof, fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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