2009 (4) TMI 746

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.... and Joseph, Advocate, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  In terms of the impugned order, the appellants are required to pie-deposit the following sums. (1)     Duty of Rs. 1,20,38,644/- under Rule 12/14 of Cenvat credit rules 2002/2004 (2)     Penalty of Rs. 1....

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....envat credit on the duty paid on these items. The flaps are fixed into the tyres and tube is also put inside and after inflating the entire thing is sent to the Original Equipments manufacturer. This is done in terms of the agreement. 3. The revenue has taken a stand that the flaps and tubes which according to the appellants are inputs have been cleared as such and therefore they have invo....

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....owing has been observed. "The expression "as such" has to be interpreted as commonly understood, which is in the "original form" and "without any addition, alteration or modification." It does not have any connection with the goods (capital goods) being new/unused or used. In Sarkar's "Words & Phrases of Excise Customs & Service Tax, "the expression "as such" has been defined as "in or by itsel....