9911796707
TMI Blog2025 (1) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... dies for mounting them on duty paid Chasis supplied by their customers The appellant classified their products Trippers/Dumpers after their bodies were mounted on the duty paid chasis as special type vehicle under Tariff Sub-heading -87051090 and availed the benefit of Exemption Notification No. 6/2002 -CE dated 01/03/2002 and NN. 6/2006 -CE dated 01.03.2006 and cleared the goods without payment of Central Excise duty and reflected the same in their statutory records. 3. Besides, Tripper/Dumper Bodies, the appellant also manufactured various other vehicles such Hydraulic Access Platform, Hydraulic Dumper Placer, Hydraulic Mobile Hoardings, Hydraulic Electric Platform, Truck mounted Scissor Platform etc., which were also classified under Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iny of RG-23A, Part -I and Part-II for the period 2005-06, the appellant had availed CENVAT Credit on inputs viz. Hydraulic Cylinder, Steel, Hydraulic Valve, M.S. Plate/Channel used for manufacture of Tripper/Trippers Body/Dumper, which they were not entitled while availing the SSI benefit. It was also observed from the Cenvat Register, the appellant had used the said raw-materials/inputs on which they availed CENVAT Credit have also been used for manufacturing of finished goods viz. Container Bin, Motor Vehicle Body,Technological Structures, Scissor Lift Platform etc. on which they paid the Central Excise duty. The appellant did not maintain separate accounts. The appellant made a deposit of Rs. 29 Lacs against reversal of Cenvat Credit wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification is taken then also the appellant is entitled to claim benefit of notification no. 6/2002 CE and notification no. 6/2006 CE with certain conditions and the appellant has fulfilled that condition. Infact, the condition is that the assessee shall not take CENVAT Credit attributable to the manufacturing activity towards the clearance claiming benefit of notification no. 6/2002 and notification no. 6/2006 and appellant has already reversed an amount of Rs. 29 Lacs on account of Cenvat Credit availed by them attributable to the goods cleared without payment of duty under the NN. 6/2002 -CE and 6/2006-CE during the course of investigation itself. 10. In that circumstances, the proceedings are not sustainable against the appellant. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods (other than those specially designed for the transport of compressed or liquiefied gases), falling under heading No. 87.04; and (iii) three wheeled motor vehicles Nil Nil 52 213 87.01 Tractors of engine capacity exceeding 1800cc, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed Explanation.- For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them. 16% - - 214 87.02, 87.03, 87.04 or 87.16 (1) Motor vehicles manufactured by a manufacturer, other than the manufacturer of the chassis - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether or not with cab 16% Nil - 219 87.09 Tractors of the type used on railway station platforms, on which weightlifting or other specialised material handling equipment is mounted, fitted or fixed Explanation.- For the purposes of this exemption, the value of tractors shall be the value of the tractors excluding the value of weightlifting or other specialised material handling equipment mounted, fitted or fixed on them. 16% - - 16. Conditions which are applicable for clearance of the said goods are as under: "52. If manufactured out of chassis falling under heading No. 87.06 on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicle has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of investigation, they have already paid an amount equal to 29 lakhs whereas the Cenvat Credit involved is Rs. 13,78,470/-. 18. In that circumstances, we hold that as the appellant has already reversed the Cenvat Credit attributable to the goods cleared without payment of duty taking the benefit of notifications, the condition of notification has been fulfilled by the appellant. 19. In that circumstances, benefit of notifications cannot be denied to the appellant. The contention of the Revenue in this case is that if it is not detected, the appellant would not have reversed the Cenvat Credit, therefore, they are not entitled for benefit of notifications. The said contention is not sustainable, as appellant has reverse th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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