2003 (3) TMI 576

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...., for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. - All these three appeals arise against three Show Cause Notices. As the issue involved in all these three appeals is the same, the Commissioner (Appeals) has passed a common order. 2. The facts of the case, in brief, are that M/s. Snowcem India Ltd. are engaged in the manufacture of paints falling under Tariff Heading 3209.10 ....

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....3,295/-. The appellants had taken the plea that the provisions of Rule 57C will not be applicable to the facts of the instant case inasmuch as only the intermediate product is removed without payment of duty and the final product i.e. paints is subjected to duty both at Madras and Bombay. Ld. Commissioner (Appeals) has held that the resins are intermediate product when consumed in the manufacture ....

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....they are not final products but they are only intermediate product which came into manufacture of final products and have been sent to their Bombay factory under Chapter X Procedure. He, therefore, submitted that there is no question of reversal of the Modvat credit because of the fact that the final products are dutiable and are not exempted for invoking Rule 57C. He invited our attention to the ....

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....y being paid on the final products both on the Madras factory and Mumbai factory. He also invited out attention to the judgment rendered in the case of CCE, New Delhi v. Hindustan Sanitarywares & Industries reported in 2002 (145) E.L.T. 3 (S.C.) wherein it was held that Modvat credit is available on captively consumed inputs even if intermediate products are exempted from payment of duty since the....