2007 (5) TMI 506

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.... Chattopadhyay, Consultant, for the Appellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides at length. The appellants claimed that they are not required to pay CV duty in respect of impugned goods, namely, Reprocessed LDPE Agglomerates cleared in the Domestic Tariff Area. The Department did not agree and hence for the ....

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....en rejected by the lower authority on the following grounds : (i)      The claim is hit by limitation; (ii)    The appellants have not proved that extra duty burden has not been passed on to others; (iii)   The appellants have not submitted any Certificate from the Central Excise authorities that the buyers have not taken Modvat credit in ....

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....iew that the appellants have demonstrated that they  have borne extra duty burden themselves and have not passed on the same to their buyers. Thirdly, in view of the fact that the invoice clearly states that CV duty was not charged, there is no scope for the buyers to avail of the Modvat credit and hence insisting on a Certificate from the Central Excise authorities particularly when the buye....