2001 (9) TMI 691

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....for the Appellant. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Swastik Intermediates Pvt. Ltd., the appellant before us, manufactured dye intermediates. It availed benefit of the Modvat Scheme and, took credit of the duty paid on inputs that it received in the manufacture of the dye intermediates. Among these is beta naphthol. The manufactur....

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....uty. Hence this appeal. 2. On merits, the appellant has no case. Its advocate accepts that, the earlier decisions of the Tribunal in Syn-O-Chem Products v. CCE unreported order 4993, and decision in CCE v. Abhideep Chemicals Pvt. Ltd. [1998 (102) E.L.T. 105], decide against the appellant. We however note that the demand for duty is barred by limitation. The show cause notice dated 9-1-1995....

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....passes. It would have been clear to the department from this endorsement, therefore, that part of the duty was not available as credit. This, however, cannot be said of the gate passes of the other suppliers. One of the manufacturers, Beta Chemicals, indicated in its gate passes that part of the duty had been paid from "set-off" register. It is however not possible to say what this "set-off" regis....