2012 (4) TMI 310

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....eddy JUDGEMENT Per: Madan B Lokur: The Revenue is aggrieved by an order dt.16.11.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in Appeal No. Excise/619/2006 ). 2. The assessee assembles Cable Jointing Kits. According to the assessee, there is no manufacture of any excisable goods but nevertheless the Revenue insisted that the asses....

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....- editor), but rejected refund of the amount paid out of the MODVAT credit account on the ground that it was not admissible. 7. Feeling aggrieved, the assessee preferred an appeal which was disposed of in its favour by the Tribunal. In its Final Order No.1183/2002 dt.6.9.2002, the Tribunal concluded that denial of refund of the MODVAT credit claimed by the assessee could only be by initiating s....

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....as justified. The assessee then preferred an appeal which came to be taken up by the Tribunal and that was allowed by the impugned order. 9. The Tribunal held that as regards the refund of duty paid through the MODVAT credit account, the assessee was compelled to avail the MODVAT credit in view of the stand taken by the Revenue that the Cable Jointing Kits were excisable goods. However, the amo....

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....of the specified duty on any inputs and he is engaged in the manufacture of any final product which is chargeable to duty, then the provisions of sub-rule (1) shall be deemed to be satisfied only if certain conditions are fulfilled. 11. In the present case, admittedly the assessee is not a manufacturer of goods inasmuch as it has been held by this Court that the assessee was only assembling Cab....