2008 (2) TMI 789

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....ant. Shri D.S. Negi, SDR, for the Respondent. [Order]. - The appellants are engaged in the manufacture of Melleable castings falling under Chapter 72 of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise officers on 17-8-2000, who conducted various checks and verifications. As a result, it was seen that quantity of 3838 pcs. of Malleable Iron Castings wer....

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....nt for Railways and there was no intention on their part to clear the same without payment of duty. In fact, as the goods could not be sold to any other person in the open market, there was no occasion or any motive for not entering the same in RG1. The goods were still lying in the factory premises and there is no evidence on record to show that the same were meant for clandestine removal. It has....

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....ant, to whom the activity of removal of fellers was assigned, on account of the shortage of space in the appellant's factory. The appellants contend that Unit No. 2 is part of their main unit and a separate registration certificate was taken at the instance of the Revenue though no manufacturing activity is being carried out at the premises. In such circumstances neither the Cenvat credit can be d....