2007 (1) TMI 325

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.... K.J. Sanchij, DR, for the Respondent. [Order]. -  This appeal is against the order of the Commissioner (Appeals) No. COMMR(A)/417/VDR-II/2003, dated 8-9-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a)     The appellant has a unit in Panchmahal manufacturing split air-conditioners. They supplied certain parts/compone....

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....en raised, besides imposition of penalty. 4. The learned Advocate appearing for the appellant makes the following submissions : (a)     When the company clears air-conditioners, they anticipate certain free replacements to some of their customers and accordingly the price charged on all the air-conditioners to all the customers are invariably jacked up to cover the c....

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....t, 1944. 5. Learned DR reiterates the findings of the Commissioner (Appeals). 6. I have carefully considered the rival submissions. The grant of Cenvat credit of duty paid on the inputs is a concession made available to the manufacturers of final products. When a concession is availed the same has to be subject to such conditions as prescribed therein. The Cenvat credit is availabl....