TaxTMI 
TaxTMI 
2017 (1) TMI 535
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....t Credit availed on such input for the period 01/01/2000 to 09/08/2000 under Rule 57AB. The department issued a show-cause notice dated 21/01/2003 contending that on removal of input as such during the relevant period in terms of Rule 57AB, the excise duty should have been paid on the clearance value and at the rate applicable on such goods at the time of removal. Accordingly, differential duty was proposed to be demanded. The adjudicating authority dropped the proceedings on the ground that the issue is settled as per the judgement in the appellant's own case reported in 2001 (129) ELT 188 and Maruti Udyog Ltd. - 2002 (53) RLT 395 (CEGAT-Del). The adjudicating authority further found that there is no difference between the provisions of er....
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....informed the department regarding their entire activity and they also made their intention clear that they will discharge the duty. The appellant thereafter again intimated to the department vide their letter dated 14/01/2004 regarding the payment of differential duty. Therefore, there is no suppression of fact on the part of the appellant, the demand itself is time barred and therefore, there is no question of demand of interest and penalty. 3. Shri N.N. Prabhudesai, Learned Supdt (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. 5. We find that the present case can be disposed of only on limitation ....
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.... capital goods while clearing from the factory as such. In tenus of the above Rules, when the inputs / capital goods are removed from the factory, the manufacturer of the final product shall pay the appropriate duty of excise leviable thereon as if such inputs or capital goods have been tr.anufactured in the said factory, and such removal shall be made under cover of an invoice prescribed under rule 52A The deeming provision of the above Cenvat Rule "as if manufacture" is already settled by the various Appellate forums while dealing with the provisions of Modva! Rules 57F( D(ii). We refer the following judgements wherein it is held that while clearing the Inputs under the provisions of Rule 57....
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....ng, Apollo Bunder, Mumbai-400 039. Phone: 202 10 31 Telex: 2361 MMHO-IN Cable: "Intracil Mumbai Document 2 MAHINDRA & MAHINDRA LTD TRACTOR DIVISION Akurli Road, Kandivli (East), Mumbai 400 101. Tel.: 887 4000 Telefax: 8874000 We are having huge magnitude of transactions and also having huge inflow & outflow of the material for vendor aid, spare parts, diversions & rejections etc. To avoid loss of production & business, it is inevitable for us to clear the inputs on day to day basis. However, the payment of duty can be made on these inputs only as per the program available which is as per the provisions of Rule 37F prevailing prior to 1.4 2000 Le to pay the duty equal to the amount of credit availed on such im....