2013 (11) TMI 875

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....the appellant after due intimation to their jurisdictional Central Excise authorities. 2. Their factory was visited by the officers on 2.12.98 and it was found that the said factory was not in working condition. As such, a view was entertained that the goods were actually being manufactured in the earlier factory located at C-18A and were being shown as cleared from the factory located at C-18B under the cover of exemption notification No. 5/98. It was further found that said unit manufactured parts of tin containers which were made in power operated unit which was not entitled to Serial No. 200 of exemption Notification of 5/98, which provides exemption to tin containers manufactured without aid of power. 3. In view of the above, pro....

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....draws our attention to the Hon'ble Supreme Court decision in the case of Metalex (I) Pvt. Ltd. Vs. CCE, New Delhi [2004 (165) ELT 129 (SC)] in support of his submissions. The said decision stand followed by the Tribunal in the case of Kaveri Metallising and Coating Industries Pvt Ltd Vs. CCE Ahmedabad [2008 (228) ELT 122(Tri-Ahmd)] as also in many other cases. Similarly he submits that if the duty is now being confirmed against them the appellant is entitled to the benefit of Cenvat Credit of duty subject to production of relevant invoices. Similarly he submits that whatever is the traded turn over by the appellant, no excise duty would be payable on the same. 5. Learned Jt. CDR appearing for the Revenue draws our attention to the commen....

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....en held to be excisable goods by referring to the fact that appellant was paying the duty on the same in their unit located at C-18A cannot be appreciated. The same is not depending upon the fact that the assessee was himself clearing and paying the duty on the said sheets, may be on account of lack of knowledge but the issue is dependent upon the declaration of law by the Courts. The appellants reliance on the Supreme Court judgment in the case of Metalex (I) Pvt. Ltd. Has to be considered. Further, we find that it is well settled law that in the case of subsequent confirmation of demands, benefit of Canvat credit has to be allowed to the assessee, subject to production of eligible Cenvat credit invoices. In support of the above, reference....