TaxTMI 
TaxTMI 
2011 (10) TMI 348
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....l, ACAR for Department Per : S.S.Kang Heard both sides. 2. The appellants M/s. Cable Corpn.of India as well as Revenue filed appeals against the Order-in-Appeal passed by the Commissioner(Appeals). 3. The brief facts of the case are that the appellants M/s. Cable Corpn.of India (hereinafter referred to as 'assessees') are engaged in the manufacture of high voltage cables. In the manufac....
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....y confirmed the demand of Rs. 6,34,537/- with interest and also imposed penalty of equal amount under Rule 57 I of the Central Excise Rules. 4. The assessees filed appeal and the Commissioner (Appeals) upheld the demand and set aside the penalty on the ground that there is no suppression with intent to evade payment of duty on the part of the assessees. Against this order, the assesse....
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....vs. Commr.of Cen.Excise, Pune wherein the Hon'ble Bombay High Court held that credit is available in respect of the inputs which are subjected to destructive test before put to use in or in relation to the final product. 6. The Revenue relied on the statement of Shri L.T.Wagh, Deputy General Manager of the assessee company where he disclosed that the granules are tes....
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....crap. This samples were obtained by the department from the dealers to whom the material was cleared and as per the test report no contamination is detected in the samples. The samples were retested as per the request of the assessees and the result is the same. 8. The assessees relied on the Bombay High Court's judgment in the case of Tata Engineering & Locomotive Co.Ltd. supra. The ....