2017 (11) TMI 936

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....and Scaffoldings Pipes as well as engaged in the activity of trading angles, channels etc. and not paying duty by availing exemption Notification No.8/2003-CE dated 01.03.2003. As their turn-over of manufacturing remain less than 1.50 Crores, investigation was started at the premises of the appellants. It was alleged that all the traded goods are the manufactured goods by the appellant. Thereafter, further investigation revealed that as the State excise and taxation department stated that where the VAT has been paid at the rate of 10% - 12%, the goods are manufactured goods and where the VAT is at the rate of 4% or 5% then it is the traded goods. With regard to inter-state sales, VAT for traded goods as well as manufactured goods is 2%. As ....

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.... perused the record. During the course of arguments, ld. Counsel was directed to produce the invoices issued for the goods sold at the rate of 2% CST and the same has been produced. The sample invoices are extracted hereunder:- On going through the sample invoices, I find that the invoice number TR 000030 dated 03.09.2014 is of shuttering plates and invoice No.TR 000026 dated 08.05.2012 is of channels, which is a raw material of shuttering plates. The description of goods sold by the appellant clearly indicated in the invoices. As per the invoices, it is clear that some items are traded goods and some items are manufactured goods. The Revenue has failed to do such exercise to segregate the quantity of manufactured goods and traded goods.....

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.... within 3 days. 3. We do not uwa any responsibility after goods leave our premises. 4 Subject to PANCHKULA Jurisdiction. B. & O. E 87591.00 1751.82 89342.82 0.12 89343 00 For FRIENDS STEEL ENTERPRISES Authorised Signatory Document 2 Appeal No. E/60554/2017-SM Triplicate for Seller NOTE: INPUT TAX CREDIT IS NOT AVAILABLE ON THIS COPY. FRIENDS STEEL ENTERPRISES Manufacturers of Shuttering Plates, Scaffolding and All Shuttering Material Wholesale Traders of Iron & Steel Plot No.: 219-A, INDUSTRIAL AREA,PHASE-II, PANCHKULA HARYANA Ph.: 0172-5057083, 0-9914305039, 0-9814108384 Fax No.: 0172-5057083 Tin No.: 06452505072 Authorised SAIL District Dealer, Panchkula for TMT Bars, G.P....