9911796707
TMI Blog2003 (2) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise. The ground for confirmation of duty is that M/s. Poonam Drums Containers Pvt. Ltd. took the credit on goods described as coils in the invoice while what was received by them was sheets. In other words the main charge is that there is no co-relation between the input supplied and the form in which the input reached factory of Poonam Drums Containers Pvt. Ltd. 2. On hearing both sides we note that in cases involving identical issue the Tribunal had, in the case of Dhimant Trading Co. Others v. CCE granted unconditional waiver of pre-deposit of duty and penalty and the stay order was followed in the case of Bharat Vijay Iron Factory v. CCE in order No. CI/4327-37/WZB/2002, dated 18-12-2002 [2003 (153) E.L.T. 166 (Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets and coils is in fact not possible. We were informed that the coils do not bear upon them throughout their length any numbers or identifying marks. We were informed that the primary manufacturers paint at the outer end of the coil with a number. Therefore, where a coil is cut these numbers on all but one sheet will be available, if at all it has not been obliterated as a result of various handling operation, only on one sheet. Having regard to the nature of the goods, a closer co-relation would be impossible. "8. Such co-relation is in fact what is generally achieved in any larger number of cases, where the goods are received in large number. Sheets received by a manufacturer of automobile bolts, nuts and innumerable items fastener us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identity is impossible to establish. No hard and fast rule can therefore be laid down as to the criteria for establishing the correlation between the inputs and finished products. Thus the criteria to be adopted would depend on the facts of a particular case. "9. For the goods under consideration by us we would say that as long as weight of the sheets received by the manufacturer, adopting the approval contains in the trade notice, that as long as the weight of the sheets and the weight of the coils tally and reasonably corresponds in time between the despatch of the sheets by the dealers and the receipt by the manufacturer correlation has been established with the required degree. We note in this case the absence of any allegation or ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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