2004 (11) TMI 375

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....pellant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIO No. 13/2003, dated 30th September, 2003 passed by the Commissioner of Central Excise, Belgaum. The order is an ex parte order and demands have been confirmed on the allegation of irregular availment of credit on the goods which were not received by the ass....

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....ated outside the factory. It is their submission that Modvat credit was eligible in respect of PVC Pipes used for drawing water from outside the factory, in terms of CCE, Chennai v. Pepsico India Holdings Ltd. - 2001 (130) E.L.T. 193 (Tri. - Chennai). It was their further submission that there was no suppression in the matter and hence larger period was not invocable, as the Department was fully a....

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....he judgment cited supra. He also submitted that the duty has not been properly worked out and the demands are barred by time. In this connection, he relied on the judgments rendered by the Apex Court in the cases of Tamil Nadu Housing Board v. CCE, Madras - 1994 (74) E.L.T. 9 (S.C.); Pushpam Pharmaceuticals Company v. CCE, Bombay - 1995 (78) E.L.T. 401 (S.C.) and that of Cosmic Dye Chemical v. CCE....

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....n the present case, the water was being drawn from outside the factory through Pipes and Pipes are eligible for Modvat credit as water was essential for manufacture of steel. 5. On a careful consideration, we are satisfied that the appellants were prevented from appearing before the Commissioner due to sufficient reasons. They had sent a request for adjournment. The Commissioner ought to h....