2007 (3) TMI 606

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.... Shri R.B. Pardeshi, JDR, for the Respondent. [Order]. -  This is an appeal against the impugned order dated 14-11-2003 passed by the Commissioner of Central Excise (Appeals). 2. The appellants are engaged in the manufacture of Steel Rounds, Rectangular Bars, etc. falling under Chapter 72 of the CETA, 1985. These goods are manufactured by them on their own behalf and also on jo....

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....s were issued with a show cause notice proposing rejection of refund on the grounds that (i) they are not entitled for the credit on the furnace oil that was used in or in relation to the manufacture of goods carried out on job-work basis as no duty was paid on such clearances by the appellant, and (ii) the refund claim is hit by unjust enrichment. The Asstt. Commissioner has confirmed the Show Ca....

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....nvat credit on the said fuel used for job work and also no concrete evidence such as cost certificate etc. to prove that they had not passed by Central Excise duty to the principle manufacturer were produced. The conversion charges collected by the assessee for the period 1-4-2001 to 31-3-2003 do not prove that they have not passed on the incidence of duty element and relying on the decision in th....

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....the ld. Commissioner (Appeals) pertain to the Modvat Rules. In any case the Larger Bench in the case of Sterlite Industries (I) Ltd. - 2005 (183) E.L.T. 353 have held that Modvat credit of duty paid on inputs used in manufacture of final product cleared without payment of duty for further utilization in manufacture of final product which are cleared on payment of duty by principle manufacturer not....