9911796707
TMI Blog2003 (11) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ising out of two Orders-in-Original, the common issue involved is whether the Central Excise duty is payable by the appellants in respect of paper manufactured by them. 2. Shri Jagmohan Bansal, learned Advocate, submitted that both the appellants manufacture writing paper and printing paper; that under Notification No. 6/2000-C.E., dated 1-3-2000, full exemption from payment of duty was provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on inputs without maintaining separate books of accounts for receipt and utilisation of inputs and, accordingly, the Commissioner has held that the appellants are liable to pay an amount equal to eight per cent of the price of the exempted goods. The learned Advocate, further, submitted that they had reversed the Cenvat credit, lying in their R.G. 23A Part II as on 1-4-2000 and, moreover, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. 6/2000-C.E., and, thereafter, started paying the Central Excise duty and as such they had cleared the goods during the financial year under exemption as well as on payment of duty. The Commissioner has, therefore, applied the provisions of Rule 57AD of the Central Excise Rules. The said Rule provides that where a manufacturer avails of Cenvat credit and manufactures such final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty. The Revenue has also not controverted the submissions of the appellants that they have reversed the Modvat credit lying in their R.G. 23 Part II account as on 1-4-2000 and they have not availed of the credit of the duty paid on the inputs during the period they were clearing their final product exempted from payment of duty. In such a case, the provisions of Rule 57AD are not applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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