9911796707
TMI Blog2017 (9) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... can be considered as excisable goods and the clearance of the same can be placed on par with clearance of excisable goods and also held that clearance of the said goods under Rule 19(2) of Central Excise Rules provided for clearance of goods without payment of duty irrespective of the fact that they were manufactured by the assessee or otherwise - appeal allowed - decided in favor of appellant. - APPEAL No. E/2751 & 2752/2009-EX [DB] - Final Order No. 70801-70802/2017 - Dated:- 1-8-2017 - Mr. Anil Choudhary, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri P. K. Sahu, Advocate, for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per : Anil G. Shakkarwar The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said inputs and therefore, both the appellants were issued with a common Show Cause Notice dated 11/12/2006. It was proposed in the said Show Cause Notice to recover Cenvat credit of ₹ 21,96,145/- from Appellant No. 1 under Rule 14 of Cenvat Credit Rules, 2004 and there were proposals to impose penalty on Appellant No. 1 Appellant No. 2. The said Show Cause Notice was adjudicated through Order-in-Original No. 01/Additional Commissioner/Noida/2008 dated 31/01/2008. The Original Authority has held that had the Noticee No. 2 procured the goods directly from the factory of the manufacturer or warehouse then only as per the wordings of the said Notification No. 22/2003-CE dated 31/03/2013 they were eligible for receipt of indigenous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Commissioner of Central Excise, Customs Service Tax, Hyderabad-I Versus Matrix Laboratories Ltd. reported at 2015 (330) E.L.T. 523 (Tri. Banglore) and submitted that at Para 5 of the said Final Order this Tribunal has observed that the Commissioner (Appeals) had relied upon the circular issued by the Board wherein it was clarified that inputs could be considered as excisable goods and clearance of the same can be place on par with clearance of excisable goods. It was further observed by this Tribunal that according to Rule 19(2) of Central Excise Rules any material can be cleared without payment of duty by a manufacturer for export and further observed that provisions of said Rule 19(2) of Central Excise Rules provided f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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