2017 (1) TMI 601

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant after processing, return the processed goods to their principal unit without payment of duty. After the said process, the goods were used by the principal unit in Vadodara at site of IOCL for erection and installation of tank and no duty was discharged on the tank being an immovable goods. A show-cause notice was issued to the appellants on the ground that Notification No. 214/86-CE was violated on the ground that the supply of input has not discharged excise duty. Therefore, notification No.214/86 is not available to job workers end and the job worker is required to pay duty on processed BQ plates. The demand was confirmed and upheld by the Commissioner (Appeals) vide their impugned order. Therefore, the appellant is before us. 2. Shr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellants were well disclosed to the department. The show-cause notice issued on 06/05/2002 for the period 20/07/2000 to 18/08/2000. Therefore, the show-cause notice was issued after the stipulated period of one year. Since there is no suppression of facts, the show-cause notice is time barred. He further submits that if at all there is any duty liability, the same will not sustain for the reason that more or less the same amount of input. Therefore, after adjustment of the Modvat Credit, the demand does not sustain. In this regard, he relied upon an order of the Commissioner (Appeals) bearing No.PD/223 to 224/M-IV/03 dated 20/10/2003 wherein the Commissioner (Appeals) extended the benefit of Cenvat Credit on the inputs. Therefore, the demand....