2007 (1) TMI 54

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....mmissioner (Appeals) No. 192/2005 (Ahd-I)CE/Comr(A-II) dated 22-8-2005 by which he has upheld the order of the original authority in so far as it relates to confirmation of duty amount of Rs. 1,44,000/- is concerned. 2. Heard both sides 3. The appellant manufactures textile machineries, one of them being Merceriser Machine The merceriser machine was dutiable till 28-2-2002 and got exempted f....

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....e accounts for inputs used in the manufacture of exempted and non-exempted goods. Copies of all such separately maintained accounts have been given to the department. Also no inputs which were in stock on 28-2-2002 and on which Cenvat credit was availed were used in the manufacture of the said machine on and w.e.f. 1-3-2002 i.e., we have not used any Cenvatable input which was lying in stock on or....

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....f Central Excise Jaipur-I 2004 (170) E L T 459 (Tri -Del) (ii) Commissioner of Central Excise Tirupathi v Capricon Food Products India Ltd / 2006 (199) E L T 703 (Tri -Bang) (iii) CCE Rajkot v Ashok Iron & Steel Fabricators 2002 (140) E L T 277 (Tri -LB) 5. It was also contended that the reliance by the Commissioner (Appeals) on the order of CESTAT in the case of M/s Albert David v CCE Me....

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....e dutiable up to 28-2-2002 and got exempted from 1-3-2002 has to be reversed or whether 8% of value of the entire exempted machinery cleared in March, 2002 should be debited as provided under Rule 57CC or whether no credit needs to be reversed 8. They could not have been expected to maintain a separate account for inputs received prior to 1-3-2002 anticipating exemption for the merceriser machi....