2007 (4) TMI 135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tead of taking exemption of excise duty on the Inner Frame and Slide manufactured in its factory and ultimately used for manufacture of the final product in terms of Notification No. 67/95-C.E. dated 16-3-95 granting such exemption, had paid duty on the above goods, and claimed credit thereof, against the ultimate duty-liability on their final product. This is contrary to the intention of the noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e and such duty was availed as credit against the duty-liability in respect of the final product manufactured using such duty-paid goods. Also he submitted that there was no compulsion by the Notification on the Respondent to carry out the grant of the Notification No. 67/95-C.E. dated 16-3-95. According to him, a notification which did not contain any deterrent provision for non-compliance, the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the judgment of the Honourable Supreme Court in C.C.E & Cus., Vadodara v. Narmada Chematur Pharmaceuticals Ltd. - 2005 (179) E.L.T. 276 (S.C.) also fortifies his view. Therefore, Appellate Authority was just and proper to set aside the impugned order, finding rationale and logic of the facts and circumstances of the case of the respondent and appreciating the citations he had made before that....