2007 (10) TMI 222

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....at the appellants are engaged in the manufacture of Elastic Railway Clips falling under Ch. Heading No. 73 of the Schedule to the Central Excise Tariff Act, 1985. On scrutiny of ER-I Return for the quarter ending December, 2002, it was noticed that the appellants received Price Variation Bills (P.V.B) and paid the differential duty on the basis of Price Variation Bills. It has been alleged that th....

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....Heavy Electricals Ltd. v. CCE, Bangalore-III [2007 (78) R.L.T. 281 (CESTAT-Bangalore)] held that interest is not leviable in respect of duty paid on supplementary invoice. ^14 Ld. DR reiterates the findings of the Commissioner (Appeals). He submits that the appellants availed Cenvat credit and, therefore, the decision of the Tribunal is not applicable herein. He further submits that that there ....

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....cable at the time of removal of the goods from the factory or the warehouse. It is seen that in present case, Price Variation Bills were raised due to Price Variation Clause after removal of the goods from the factory. So Rule 8 is not applicable in the present case. Therefore, the allegation against the appellants that they have wrongly utilized the Cenvat credit towards payment of duty against P....