2008 (10) TMI 596

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oposed the following two questions : "(a) Whether in the facts and circumstances of the case, the Tribunal is justified in relying upon the decision of the Tribunal, rendered in the case of Suntech Glass Pvt. Ltd., reported in 2006 (199) E.L.T. 517? (b)     Whether in the facts and circumstances of the case, the Tribunal is justified in setting aside the order of the authorit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....excise duty paid on such capital goods cannot be availed of by respondent-assessee, who is only doing job work for M/s. Pidilite Industries Limited. 3. As the adjudicating officer did not grant credit far the duty paid on capital goods, the assessee carried the matter in appeal before Commissioner (Appeals) but did not succeed. The second appeal was filed before the Customs, Excise and Service Ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Act; (ii)     the duty of excise specified in the Second Schedule to the Tariff Act, leviable under the Act; (iii)   the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978); (iv)   the additional duty of excise leviable under section 3 of the Additional Duties of Exc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le goods manufactured or produced and such credit is for the duty paid on any inputs or capital goods received in the factory after the prescribed date. Admittedly, the capital goods in question were received in the factory of the respondent-assessee and were used for the purposes of manufacturing final product which is an excisable item. The Rule nowhere prescribes installation of the capital goo....