2009 (2) TMI 647

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....the Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Brief facts of the case are that the appellants are engaged in the manufacture of cold rolled coils of sheets and strips, cold rolled galvanized coils sheets and strips and cold rolled corrugated sheets. The main raw material for the manufacture of these items is Hot Rolled coils falling u....

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.... been done on the ground that the appellants had diverted HR Coils received by them without payment of duty for use in manufacture of goods meant for home consumption. At the time of such diversion even though they paid duty with interest, appellants took the credit in PLA which they used for payment of duty for CR coils for home consumption. Thus neither in the PLA nor the Cenvat credit account t....

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....coils is available as credit to the appellants. The violation is only procedural and therefore, adjudication proceedings was not warranted. Ld. DR on the other hand supports the Order in Original and relies on the arguments advanced. 3. We have considered the submissions made by both the sides. As pointed out by the ld. Advocate, since they decided to clear the CR coils in the domestic mar....