2017 (2) TMI 886

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1944 prevalent during the period 1.4.2000 to 30.6.2001 and Rule 3(4) of the Central Excise Rules, 2001 in force from 1.7.2001 to 28.2.2002 and Rule 3(4) of the Cenvat Credit Rules, 2002 effective from 1.3.2002 to 31.3.2003 when the inputs or capital goods, on which the credit has been taken are cleared as such from the factory, the manufacturer of final products shall pay an amount equal to the duty of excise which is leviable on such goods at the rate applicable to such goods on the date of such removal and on the value determined for such goods under Section 4 of the said Central Excise Act. It was alleged that the appellant recovered some other charges towards removal of input as such during the period from 1.4.2002 to 31.2.2003 which ou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ors Vs. Commissioner of Central Excise, Jaipur 2005 (179) E.L.T. 67 (Tri-Del.) (v) Eicher Tractors Vs. Commissioner of Central Excise, Jaipur 2005 (189) E.L.T. 131 (Tri.-LB). 3. On the other hand, Shri N.N. Prabhudesai Ld. Supdt. (A. R.) appearing on behalf of the Revenue submits that as per the prevailing provision for removal of input as such, the removal should be treated as if the input has been manufactured by the assessee. Accordingly, all the provisions such as valuation, the rate of duty, the procedure applicable for the manufactured goods shall mutandis mutandis apply in such of removal of input as such therefore the excise duty on the removal of input shall be payable on the transaction value of the input and not equal amoun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sions of Rule 57AB(IC) of Central Excise Rule, 1944 and Rule 3(4) of Cenvat Credit Rules, 2001/2002 which are reproduced below: "Rule 57AB(1C) of Central Excise Rules- When inputs or capital goods, on which credit has been taken, are removed as such from the factory, the manufacturer of the final products shall pay an amount equal to the duty of excise which is leviable on such goods at the rate applicable to such goods on the date of such removal and on the value determined for such goods under section 4 of the said Central Excise Act, and such removal shall be made under the cover of an invoice referred to in rule 52A" "Rule 3(4) of the Cenvat Credit Rules- "When inputs or capital goods on which Cenvat credit has been taken....