2003 (2) TMI 507

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....availing the benefitof credit of duty paid on inputs used in or in relation to themanufacture of their final product under Rule 57A of the CentralExcise Rules, on 29.12.97. Investigation revealed that the companywas manufacturing Oval Cans from Tin plates both imported as well aspurchased from the local market which were got printed by M/s.Divecha Glass Company, Mumbai on job work basis, after obtainingrequisite permission for sending the tin plates directly to the jobworker for printing. It was found that the required thickness of tinplates for manufacturing oval CTP cans (Colgate Tooth Powder Cans)ranged between 0.14 mm to 0.24 mm. The scrutiny of the records showedthat the company had received bare tin plates of thickness exceeding0.24 m....

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.... under Rule 209A on the remaining appellants asunder:- Shri Alex Rodriguez, Director - Rs. 5 lakhs; Shri A.M. Kulkarni, Manager (Commercial) - Rs. One lakh and Shri V.B. Bindu, Plant Manager - Rs. 50,000/-. Hence these appeals. 2. We have heard both sides, and record ourfindings hereunder :- (a) Credit availed on tin plates having thickness ranging between0.26 mm to 0.31 mm. The duty demand in respect of such goods has been raised inAnnexure B.I. The officers in charge of the manufacturing unit haveclearly stated that tin plates of thickness exceeding 0.26 mm cannotbe used for their final product viz. CTP oval cans as the setting ofthe machines is not suitable for thickness exceeding 0.26 mm, andthat they are using printed....