2015 (1) TMI 445

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.... ,17,06,379 /- alongwith interest and penalty was confirmed on R.C. Mattresses for the period April 2008 to February 2011 relating to Show Cause Notice dated 26.03.2012 and demand of Rs. 29,46,112/- along with interest and penalty was confirmed in respect of Show Cause Notice dated 22.11.2012 on R.C. Mattresses cleared during the period March 2011 to May 2012. The adjudicating authority confirmed the demand on the ground that R.C. Mattresses (Rubberised Coir Mattresses) cannot be treated as coir products and therefore are not eligible for the benefit of Notification No.6/2006-CE dated 01.03.2006 up to 28.02.2011 and for the benefit of Notification No.1/2011 dated 01.03.2011 for the remaining period. The adjudicating authority came to the fi....

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.... the floor of the Parliament in his budget speech 2011-12 stated that a nominal Central Excise duty of 1% is being imposed on the 130 items that are entering the tax net. No Cenvat credit would be available for the manufacture of these items. The impugned goods namely R.C. Mattresses was included in the list of these 130 items.         (iii) As per the Coir Board, Kochi letter dated 05.06.2012 it has been clarified that any product with coir content of more than 25% of the weight are coir products and R.C. Mattresses manufactured by the appellants have coir content of more than 70% a fact which is not challenged.         (iv) That with effect from 01.03.2011 the rat....