TaxTMI 
TaxTMI 
2006 (12) TMI 60
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...., Mumbai who in turn set aside the Order-in-Original and allowed the appeal filed by the assessee. 2. M/s. Rubber Products Ltd. engaged in the manufacture of excisable goods falling under Chapter 40, 59 and 85 of the Central Excise Tariff Act, 1985. They were availing facility of Cenvat credit during the period September, 2003 to July, 2004. They cleared the inputs/capital goods as such after bri....
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....payment applies only to the payment of duty on self manufactured goods and not on inputs or capital goods bought from outside and later removed as such. The amount equal to excise duty must be paid on the very date on which the inputs or capital goods are removed as such and not on any later date. This payment will not be covered by the facility of monthly payment extended under Rule 8 of the Cent....
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....s), Order-in-Original was set aside by allowing the appeal. 3. The ld. Commissioner (Appeals) has observed that there is an amendment to the sub-rule as shown in the Notification 13/2003-C.E. (N.T.), dated 1-3-2003 wherein the words "on the date of such removal…………as the case may be" were deleted. The effect of the change was that after 1-3-2003 the inputs/capital goods could not be re-as....